This study entitled "Enterprise Value Improvement Model Through Corporate Performance in Manufacturing Companies". In order to increase the value of companies to attract investors to invest their shares that must be considered are things that can affect financial performance that includes dividends, debt and good corporate governance. In this study aims to determine the effect of financial performance to increase the value of the company. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The number of samples studied in this study amounted to 30 companies. The sampling technique was done by purposive sampling technique. The method of virgin analysis used is the path of analysis and the intervening test. The results of this study can not be an intervening variable that affects the company

Keywords: Dividend policy, Debt policy, Good Corporate Governance, Financial Performance, Corporate Value.