The purpose of this study was to determine the role of the mechanism of the role of corporate governance mechanisms as a moderating variable of the influence of the financial performance of the value of companies listed in the Jakarta Islamic Index (JII). The population in this study were 30 companies that entered into the Jakarta Islamic Index (JII) at the Indonesian Stock Exchange 2011-2014 period. The sampling is done by using purposive sampling method, the sampling technique using tersentu constraints and considerations that selected samples relevant to the purpose of research. Number of samples obtained by 25 companies listed in the Jakarta Islamic Index (JII) taken from the Indonesia Stock Exchange. Data were analyzed by using classical assumption test and multiple linear regression analysis. The results of this study showed that the financial performance (ROA) there is negative and significant impact on the value of the company, managerial ownership as moderating variables influence the financial performance of the company's value has an influence on the company's financial performance, institutional ownership does not moderate influence on the relationships financial performance of the company's value and commissioners independent moderating influence on the relationships financial performance of the company's value. Keywords:Managerial Ownership, Institutional Ownership, Independent Commissioner, Financial Performance, Corporate Values.