This study aims to analyses the effect of financial structure and GCG to firm value in the banking sector. The population is drawn from 17 Bank in Indonesia, with samples of banking firms listed on the IDX in 2015 to 2018. Panel data analysis is use to see whether independent variable (profitability, zise, Leverage, audit comitee and board of director) has impact to firm value. The results show that there is significant impact of zise on firm value, It can be said that size has an influence on firm values. But there is no role of other independent variable that impact to firm value. The results show that there is no significant impact of profitability, Leverage, audit comitee and board of director on firm value. Keywords: Financial Structure, GCG, and Firm Value.