T The purpose of this study was to examine the influence corporate governance on the financial performance of the company and value of the company.Proxy of corporate governance is internal mechanisms (board of commissioner, board of directors,and audit committee). The samples in this research is manufacture companies (the industrial sector food and beverage companies and the tobacco industry) listedon the Indonesia Stock Exchange during the period 2012 until 2015. The sample of this research was determined by purposive sampling to obtain a sample of 17 banking companies with total ofobservations is 68 observation data during 4 years. There are 16 data outliers wereexcluded from the analysis in order to obtain as many as 52 observations. Data analysis analyzed by using multiple regression techniques. Firm value is measured by using Tobin's Q. Based on the results of testing the hypothesis, obtained results in board of commissioner has a negatively effect on ROA, board of directors has a positive effect on ROA, audit committee has no influences on ROA. Board of commissioner has a negative effect on ROE, board of directors has a positive effect on ROE, audit committee has no influences on ROE. Board of commissioner has no influences on PBV, board of directors has a positive effect on PBV, audit committee has no influences on PBV .