This research examined the influenced of Tangibiliy Asset, Size, Investment Opportunity Set, and Capital Structure on Value of The Firm. The Research Object were Manufacturing Companies listed on Indonesia Stock Exchange Period 2015-2017. The selected samples using purposive sampling consisted of 224 samples. Technical data analysis used multiple linear regression using Eviews 9.0. The result from the research showed that Tangibility Assets, Size, and Capital Structure had no significant influenced on Value of The Firm. Investment Opportunity Set had posstive and significant effect on Value of The Firm.