| The purpose of this study is to provide empirical evidence about the effect of good corporate governance and corporate social responsibility disclosure to firm value. In this study, good corporate governance is represented by management ownership, institution ownership, proportion of independent commissioner’s board, size of the audit committee, size of the commissioner’s board, and audit quality. Corporate social responsibility disclosure is measured based on the Global Reporting Initiative (GRI) Sustainability Reporting and firm value is measured by Tobin’s Q. The population in this study is the entire manufacture firm which listed in IDX 2012-2014, with the sum of the sample 299 firms. Double linier regression is used as data analysis technique. The study shows with adjusted R square result 41,6 % (independent variables have contribution impact 41,6 % to dependent variable), institution ownership, size of the commissioner’s board and corporate social responsibility disclosure have the positive effect to the firm value. While management ownership, proportion of independent commissioner’s board, size of the audit committee, and audit quality doesn’t affect the firm value. |