This study aims to examine the role of profitability in mediating the effect of institutional ownership, managerial ownership, independent commissioners and audit committees on firm value. The subjects of this research are non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange. The data used is secondary data in the form of annual financial statements for the 2015-2020 period. The sampling technique used in this research is purposive sampling while the data analysis used is multiple regression analysis. The results of the analysis show that institutional ownership has a negative and significant effect on firm value, managerial ownership has a negative and insignificant effect on firm value, while independent commissioners, audit committees and profitability have a positive and significant effect on firm value. While institutional ownership, managerial ownership, and audit committee have a positive and significant effect on profitability, independent commissioners have a negative and insignificant effect on profitability. Profitability is able to mediate the effect of institutional ownership, managerial ownership and audit committee on firm value, but is unable to mediate the influence of independent commissioners to the value of the company.