Abstract This study aims to analyze the Company Value of Food and Beverage in the Perspective of Good Corporate Governance, Price Earning Ratio and Financial Performance for the 2017-2019 period. The variable of Good Corporate Governance is proxied by the number of the board of directors. The variable of financial performance is proxied by Return on assets. The sample criteria in this study are Food and Beverage companies listed on the IDX for the 2017-2019 period, totaling 21 companies with a period of 3 years so that it becomes 63 financial statement. The data analysis method in this study used multiple linear regression using SPSS. The results showed that simultaneously the variables of Good Corporate Governance, Price Earning Ratio and Financial Performance had a significant positive effect on the Company Value of Food and Beverage. And partially the variables of Good Corporate Governance and Price Earning Ratio have no significant effect on the value of the food and beverage company, while the financial performance variables affect the value of the food and beverage company. From the results of this study, it can be used as a reference for investors to invest.