The industrial sector is strategic in developing the national economy because it can help overcome unemployment. Law Number 17 of 2007 concerning the National Long-Term Development Plan 2005–2025 states that the economic structure is strengthened by placing the industrial sector as the economy's driving force. The sample of this research is manufacturing companies that are listed and still active on the Indonesia Stock Exchange. The reason for choosing a manufacturing company is that manufacturing company are the majority of companies on the Indonesia Stock Exchange, which consist of industrial sub-sectors and can reflect the company's entire population. The objectives of this study are as follows: To describe the variable corporate governance, Shareholder Structure. The audit committee as measured by the percentage of audit committee members who come from outside the audit committee to all members of the audit committee, from companies used as research samples with a minimum value of 0.192 and a maximum value of 0.329. These results indicate that the maximum number of audit committees outside the company is 32.9% of the total number of audit committees. On average, the sample companies already have a component audit committee that is quite good at implementing corporate governance, 24.2%. This is expected to be able to control and monitor decisions made by managers. The findings show that the minimum value of managerial share ownership is 0.101, and the maximum value is 0.242. These results indicate that the percentage of ownership of the company's shares by management consisting of directors and commissioners is a maximum of 24.2%. On average, the sample companies had 39% ownership of the company's shares by management. These results can be explained that many members of the board of commissioners and directors have shares in the company.