| Summary: | Banks are intermediary institutions between parties who are overfunded and those who need funds. Banking management activities are based on trust. The main goal in business is to maximize the value of the company (value of the firm). Achieving maximum company value depends on internal factors and macroeconomic factors. Previous research linking Business Risk, Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) to profitability and the value of the company showed different results. Based on this research gap the researcher will try to use the profitability variable as a mediating variable. The method of data collection is the nonparticipant observation method. Secondary data in the form of financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 to 2018. Taking samples using purposive sampling. Based on the sampling criteria obtained 104 banks as research samples. The data analysis technique used is path analysis. The test results show that: (1) business risk has a significant positive effect on profitability, (2) business risk has no significant effect on firm value, (3) GCG has a significant positive effect on profitability, (4) GCG has a significant positive effect on firm value, ( 5) CSR has a significant positive effect on profitability, (6) CSR has no significant effect on firm value, (7) Profitability has a significant positive effect on firm value, (8) Profitability is able to mediate the effect of business risk on firm value, (9) Profitability is able to mediate the effect of GCG on firm value, (10) Profitability is able to mediate the effect of CSR on firm value.
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