Indonesia Conference Directory

The aims of this study are to examine and analyze ((1) the indirect effect of free cash flow on firm value through the mediation of investment opportunity set. (2) the indirect effect of firm size on firm value through the mediation of investment opportunity set. This study was performed on the firms listed in the Indonesia Stock Exchange (BEI) During 2014 to 2017 period. The data collection was done by using purposive sampling while the population is chosen based on population criteria. The Firm involved as research sample are the number of research samples are 72 firms. The method of data analysis is Path Analysis and Sobel Test that are used to test are mediating role of investment opportunity set variable. Research finding show investment opportunity set as mediation the effect of free cash flow and firm size to firm value is significant