Purpose: This study aims to examine the role of good corporate governance in moderating the effect of capital structure and firm size on financial performance and its impact on the value of property and real estate companies in Indonesia. Approach/Methodology/Design: The study population is a company incorporated in Indonesia's property and real estate industry and was listed on the Indonesia Stock Exchange (IDX) in 2013-2018. Data collection is done by distributing questionnaires offline and online using Google forms that have been tested with validity and reliability testing. The data analysis technique used is the SEM-PLS Analysis technique. Findings: The results showed that the mechanism of good corporate governance in the form of board affiliation, the size of the board of directors, and the presence of an audit committee moderated the decision of capital structure and firm size that influenced financial performance and firm value. This study also proves the direct and indirect effect of capital structure decisions on financial performance and firm value. Another finding is the indirect effect of company size on firm value through financial performance. Practical Implications: Board affiliation can reduce asymmetric information so that management will make decisions and act on shareholders' interests. Originality/Value: Mechanism through good corporate governance and the use of debt as control over the manager's performance will reduce the occurrence of agency problems.

I Gusti Ngurah Bagus Gunadi Et Al (2020). Impact of Structural Capital and Company Size on the Growth of Firm Value through Financial Performance with Good Corporate Governance as a Moderating Variable: Property and Real Estate Business in Indonesia, International Journal of Economics and Business Administration Volume VIII Issue 4, 332-352