The purpose of this study is to examine the effect of profitability proxyed with Return On Assets (ROA) and Leverage proxied with (DER) against Company Value which is proxied by Tobin's Q with Good Corporate Governance (GCG) as a moderating variable, empirical study on Non- listed on the Indonesia Stock Exchange in 2010-2016. This study uses sampling technique that is using purposive sampling so that 51 samples in Non-Financial Companies listed on the Indonesia Stock Exchange 2010-2016. The method of analysis of this study using Moderated Regression Analysis (MRA) by using an analysis tool that is spss 21. The results of this study states that: Profitability has a significant positive effect on Corporate Value, Leverage has no effect on Corporate Value. Good Corporate Governance (GCG) strengthens the influence of Profitability to Corporate Value and Good Corporate Governance (GCG) does not strengthen or weaken the effect of Leverage on Corporate Value.