This research was conducted with the purpose of knowing the effect of investment decisions and good corporate governance on the value of the company with the financial performance variable as an intervening variable. The sample in this study 25 manufacturing companies that meet the criteria for purposive sampling. Data analysis technique used in this research path analysis. The results of the analysis concludes that the investment decision is positive and significant impact on the value of the company, good corporate governance is a significant negative effect on the value of the company, financial performance positive and significant impact on the value of the company, investment decisions are positive and significant impact on the financial performance and good corporate governance negative effect and significant impact on financial performance.