Universitas PGRI Madiun

Tri Wahyuni Nurul Hamidah, Maya Novitasari, Juli Murwani

Abstract


This study aims to examine the influence of Managerial Ownership, Independent Commissioners, and Audit Committees on Firm Value in the Property and Real Estate sector for the 2020-2024 period. The study sample consisted of 80 companies with a total of 305 observations after eliminating outliers. Purposive sampling was used for sample selection. Data analysis was performed using multiple linear regression using SPSS 24. This study is based on agency theory, which describes the conflict of interest between principals (shareholders) and agents (management). The test results indicate that Managerial Ownership, Independent Commissioners, and Audit Committees have no significant effect on Firm Value, and Audit Committees have a significant effect on Firm Value. It is recommended that future research include moderating or mediating variables to further develop the research.


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