This research aims to know the influence of Working Capital Turnover (WCTO), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER), Audit Committee, and Board of Director on the firm value. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Sampling method used is purposive sampling. The data analysis technique has been carried out by using multiple linear regressions analysis, and the SPSS program 21. The results of this study indicate that Working Capital Turnover (WCTO) has no effect on Tobins Q, while Total Asset Turnover (TATO) has an effect on Tobins Q, Debt to Equity Ratio (DER} has an effect on Tobins Q, Audit Committee has no effect on Tobins Q and Board of Director has an effect on firm value.