This research aims to prove empirically the effects of firm performance which proxies with ROA, debt to equity ratio, and firm size on firm value with quality of good corporate governance as moderating variable. The independent variable used in this study is ROA or return on assets, while the dependent variable is firm value as measured by market value. Debt to Equity Ratio and firm size are control variables used in this thesis. The analytical method used in this study is multiple linear regression. The populations in this study collected are listed on the top 25 ranking of most trusted companies according to SWA Magazine from 2011 until 2017. Purposive sampling used with a total sample of 15 companies per year observed. The results showed that the firm performance or ROA, debt to equity ratio, and firm size had significant positive effect towards the firm value while the quality of good corporate governance had significant positive effect as moderating variable towards the effect of firm performance, debt to equity ratio, and firm size on firm value.