This study aims to determine the direct effect of GCG on Corporate Value, GCG of The manufacturing industry is experiencing rapid growth so that the investment competitiveness in the manufacturing sector is getting tighter. The rapid growth and tight competition is attracting the attention of potential investors, as well as important and interesting to investigate. Company managers are required to be more effective and efficient in carrying out their duties. It is intended that the company can provide the maximum value for the prosperity of the company to suit its purpose. Measurement of corporate value needs to be done to find out how the company performance when viewed from the side of investment that reflects the market assessment of a company [15]. A high increase in corporate value is a long-term goal that should be achieved by the company that will be reflected from the market price of its shares because investors' valuation of the company can be observed through the movement of stock prices of companies traded in exchange for companies which are already gone public.Investors will dare to buy stocks at high prices against highly rated companies.

AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci :   Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords :  Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.