Abstract: This research is aimed at finding whether: 1) funding decision positive and significantly affects the firm value, 2) investation decision positively and significantly affects the firm value, 3) dividend policy positively and significantly affects the firm value, 4) insider ownership positively and significantly affects the firm value and 5) institusional ownership negatively and significantly affects the firm value. This research has been conducted on financial reports issued by the Indonesian Stock Exchange (IDX) with 141 manufacturing companies and 9 building construction companies as the samples. The sampling method used purposive sampling method. The data was collected from the annual report in Indonesia Stock Exchange. The data was analyzed by using descriptive statistic test, classic assumption test which consist of normality test, autocorrelation test, multicolinearity test, heteroscedasticity test and hyphothesis test. The results of the reserch show that: 1) funding decision does not positively and significantly affects the firm value, 2) investation decision positively and significantly affects the firm value, 3) dividend policy does not positively and significantly affects the firm value, 4) insider ownership does not positively and significantly affects the firm value and 5) institutional ownership does not negatively and significantly affects the firm value.