<![CDATA[ABSTRACTResearch which test the relationship of good corporate governance to firm value show inconsistent results. Besides there are still few research who use audit opinion as a variable that affects the value of the company. This study provides the auditor's opinion about the moderate impact of good corporate governance on the value of banking companies in 2015-2017. This study uses data analysis to conduct an overall sample survey of 43 banking companies listed on the Indonesia Stock Exchange. Observations for the period 2015-2017, with a total of 129 samples. This finding confirms that institutional ownership, independent committees and audit committees have a positive impact on company value. Although the results of research on good corporate governance by management ownership agents do not affect the value of the company. The auditor's opinion as a moderator of good corporate governance shows the positive impact of corporate governance on the value of the company. Keywords: good corporate governance, the auditor’s opinion, the value of the company.]]>
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