This research aims to ecposure and explain the influence of simultaneous dominant and Good Corporate Governance, which consists of the Board of Commissioners of the independent variables and the Audit Committee's response to the Financial performance of the Company and the value calculated using the Return On Assets and Tobins'Q. The first hypothesis test results known f. sig α (0.000) 0.05 < shows there significant influence simultaneously from the Board of Commissioners of the independent variables and the Audit Committee's response to financial performance. The second hypothesis test results known f. sig α (0.000) 0.05 < shows there significant influence simultaneously from the Board of Commissioners of the independent variables and the Audit Committee of the company. Partially each Good Corporate Governance variables effect significantly to financial performance and the value of the company. The value of the Adjusted R Square towards Good Corporate Governance financial performance is of 40.2% whereas 59.8% influenced by other variables that are not discussed in this study. Adjusted R Square value of Good Corporate Governance of the company is of 51.8% whereas 48.2% influenced by other variables that are not discussed in this study. Keywords: Good Corporate Governance, Independent Commissioners, Audit Committee, Financial Performance, Return On Assets, Corporate Value, Tobins'Q АBSTRАK Penelitian ini bertujuan untuk menganilisis dan menjelaskan pengaruh simultan dan dominan Good Corporate Governance yang terdiri dari variabel Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan dan Nilai Perusahaan yang dihitung menggunakan Return On Assets dan Tobins'Q. Hasil pengujian hipotesis pertama diketahui F.sig α (0,000) < 0,05 menunjukkan ada pengaruh signifikan secara simultan dari variabel Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan. Hasil pengujian hipotesis kedua diketahui F.