The purpose of this research is to examine the effect of Profitability, corporate governance (board size) and Capital Structure to Price to book value (PBV) which is a measurement of company value. This study uses Ordinary Least Square (OLS) test. The sample used is a non-financial company in Indonesia Stock Exchange in 2012 until 2016. Variables tested in this research is the development of variables used by Sri Hermuningsih, (2013). Company value is used as a dependent variable. The result of this research mentioned that there is a positive and significant correlation between variable net profit margin (Profitability) to company value, while for capital structure variable and board size have negative relation and insignificant with company value. Keywords: corporate value, corporate governance, profitability, capital structure.
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