THE INFLUENCE OF THE BOARD OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE, AND CAPITAL STRUCTURE ON FIRM VALUE

Elysa Dwi Puji Astuti, Maya Novitasari, Juli Murwani

Abstract


This study aims to analyze the influence of the independent board of commissioners, audit committee, and capital structure on firm value carried out on non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange IDX in 2021-2024. This research is a quantitative research where data is processed with SPSS 24. The population in this study is consumer non-cyclicals  sector companies listed on the Indonesia Stock Exchange in 2021-2024. Sample determination using the purposive sampling method. In this study, it is shown that the independent board of commissioners, capital structure, and financial performance have a positive and significant effect on firm value, audit committees have a negative and insignificant effect on firm value.


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References


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