Corporate value is the level of business achievement from the start-up to development used by management in running a business to maximize shareholder wealth so that investors can trust the company's quality. Whether governance, audit quality, and financial performance can increase corporate value. Using secondary data from the Indonesian stock exchange on the manufacturing group that distributes dividends for the 2016-2021 period, The impact of the research results found that domestic institutions, foreign institutions, individual ownership, audit size, audit tenure, TATO, ROA, and DPR are significant on corporate value, while the audit committee and NPM are not significant on corporate value. It is suggested that companies can increase audit quality and percentage of share ownership in making strategic decisions focusing on several parties involved and the role of financial performance as reflecting the company internally as a reference for business turnover.