The condition of the current economy has created a tough competition between industrial companies.The tight competition are demanding the company to further improve performance and innovating with products that are owned, in order to be better known by the public. In highly competitive environments era, companies must choose the cheapest way, in executing investment plans and to maximize the company value in order to survive. The perception of investors on the level of corporate success is reflected through the value of the company. Increased corporate value due to high stock prices will make investors believe the performance of the company and its prospects in the future. The result of  this research is company’s size has strong influence to the determination of profitability and value of manufacturing company in Indonesia, while profitability has no effect to value of manufacturing company in Indonesia, nor with company size through profitability to company value have no influence, this proves together the size of the company and profitability have no influence on the value of the company, this is caused by profitability that has no effect on the value of the company.