“…This study will conduct an analysis related to the influence of non-financial measures, independent board of commissioners, and audit quality on firm value in companies in the period 2013-2016, is listed on the Indonesian stock exchange (BEI), and is engaged in manufacturing. Some research related to companies listed on the IDX include the application of Islamic (Sharia) law, corporate governance, and growth opportunities affecting dividend policy (Imamah, Lin, Suhadak, Handayani, & Hung, 2019), efficiency of the Indonesian stock exchange (Andrianto & Mirza, 2016), the behavior of price setting on the Indonesian stock exchange is contributed by the credit risk market (Sharma, Thuraisamy, Madyan, & Laila, 2019), and and research related to return on equity (ROE), Size, composition and return of assets (ROA) ) that affects good corporate governance (GCG) in companies (Makonah, Cahaya, & Riwayati, 2016). Therefore, this research is new in analyzing the factors that influence firm value in companies listed on the Indonesian stock exchange consisting of nonfinancial measures, independent board of commissioners, and audit quality engaged in manufacturing.…”