The Effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) and Financial Distress on Companies' Value with Financial Performance (Case Study at Manufacturing Companies Which Enlist in Indonesia Stock Exchange (BEI) in The Period Of 2017-2021)

. This study aims to determine the effect of good corporate governance (GCG) corporate social responsibility (CSR) and financial distress on companies' value Study At Manufacturing Companies Which Enlist In Indonesia Stock Exchange (BEI) In The Period Of 2017-2021. This research's object is 19 selected companies in various industrial sectors, The population in this study was 143 Manufacturing companies listed on the BEI . The method used is the classical assumption method, multiple linear regression, path analysis method using SPSS version 25. The direct effect study results, GCG, an agency composed of management ownership, institutional ownership, and the board of directors, will not significantly impact the value of the company. GCG, which is proxied by the audit committee CSR and Financial distress affects firm value and financial performance (ROA) and ROA, affecting firm value. The indirect effect research shows that ROA has not been able to mediate the effect of GCG, which is proxied by managerial ownership, institutional ownership, and commissioners' board.ROA and ROE is only able to mediate the effect of CSR and Financial distress on firm value. no significant effect to the value of the company. Performance Significantly influential company to the value of the company. Based on hypothesis testing the results obtained that the performance the company is unable to mediate the relationship of GCG, CSR to the value of company. Based on testing the hypothesis is obtained that the performance company is able to mediate relationship of financial distress to the value of the company.