This research aims to analyze the effect of corporate governance (CG) and corporate size (CS) on the Firm Value (FV) of banking companies. The dependent variables in this study are FV, which uses the CFROA calculation formula; independent variables are the board of commissioners, the board of directors, and CS. The population of this study is a banking company listed on the Indonesia Stock Exchange (IDX). The selection of research samples was using purposive-sampling methods. Twenty-six companies meet the criteria, so the total obtained research data is 78 data. The data analysis method used in this study is the multiple regression analysis. The results of this study show that the variables of the board of commissioners and CS, which affects FV. On the other hand, the board of directors does not affect FV. The limitation of this study is that the R square value is too low, at 36.6%. The implication of the findings of this study is the importance of the application of CG to improve FV.