This study aimed to find out explicitly whether good corporate governance was able to moderate the relationship between financial performance and firm value that occurred in companies listed on the Indonesian stock exchange. The research was conducted on food and beverage companies in 2008-2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results showed that financial performance had an influence on the value of the company