This study aimed to examine the effect of good corporate governance on firm value with profitability as a moderating variable. The population in this study were the Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling which obtained 30 samples from 2019 to 2021. The analysis technique used in this study was multiple linear regression and Moderated Regression Analysis (MRA) using SPSS. The results of this study indicate that (1) owned by independent commissioners, institutional ownership, and audit committees have no effect on firm value, (2) independent commissioners are proven to be moderated by profitability that profitability can strengthen the relationship of independent commissioners to firm value, (3) ownership ownership institutional ownership moderated by profitability proves that profitability does not strengthen the relationship between institutional ownership and firm value, (4) audit committee moderated by profitability proves that profitability does not strengthen the relationship between audit committee and firm value.