The purpose of this study was to determine of the effect of profitability, laverage, Company Size, Good Corporate Governance. The sample selection in this study was carried out by purposive sampling. The population in this study was 159, based on the criteria there were 29 companies into 72 data samples during 2017-2019. The data analysis technique in this research were descriptive statistics, classic assumption test, multiple regression analysis, hypothesis testing, and sobel test. The analysis results show that laverage has a significant negative effect on profitability, Company Size has a positive and insignificant effect on profitability, good corporate governance has a negative and insignificant effect on profitability, laverage has a significant positive effect on firm value, Company Size has a significant negative effect on firm value, good corporate governance has a negative and insignificant effect on firm value, profitability has a significant positive effect on firm value, profitability is able to mediate laverage, Company Size, good corporate governance on firm value.