Abstract
This study will examine how the instruments of good corporate governance can moderate the impact of thefanancial performance of the company. Financial performance proxied by ROA, ROE and Leverage, while the value of the company with the Tobins Q. Good corporate governance is measured by the percentage ofinstitutional ownership. Hypothesis testing is done by multiple regression method with the classical assumption test first. The total population sample of 129 companies from manufacturing companies listed on the Stock Exchange. The results of this study is good corporate governance as a system that can regulate the division of duties, rights and obligations of parties interested in the life of the company, including shareholders, board members, and managers can improve company performance impact on company value.
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