Pengaruh Penghindaran Pajak, Kepemilikan Manajerial, dan Komite Audit terhadap Nilai Perusahaan

This study aims to analyze the influence of tax avoidance, managerial ownership, and the audit committee on firm value for industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The analytical method employed is multiple linear regression, incorporating both simultaneous and partial tests. The results indicate that, simultaneously, tax avoidance, managerial ownership, and the audit committee have a significant influence on firm value. This suggests that these three variables, when considered collectively, are relevant determinants in shaping investor perception of a company's value. However, the partial test results reveal that only managerial ownership has a significant effect on firm value, demonstrating that the alignment of interests between managers and shareholders through equity ownership is a mechanism positively responded to by the market. Conversely, tax avoidance and the audit committee, when examined individually, do not exert a significant influence on firm value within the industrial sector during the observed period. These findings provide insights for corporate management regarding the importance of ownership structure as a signal to investors, as well as the need to evaluate the effectiveness of other corporate governance policies in optimizing firm value.