Pengaruh Komisaris Independen, Sales Growth, dan Penghindaran Pajak terhadap Nilai Perusahaan

This study aims to examine the effect of Independent Commissioners, Sales Growth, and Tax Avoidance on Firm Value. Firm Value is the dependent variable, while Independent Commissioners, Sales Growth, and Tax Avoidance are the independent variables. This research employs a quantitative method with purposive sampling as the data collection technique. The population of this study consists of Consumer Non-Cyclicals companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the period 2020–2024. A total of 13 companies were selected as the research sample. The data analysis method used is multiple regression analysis, F-test, and t-test using EViews 12 software. The results show that Independent Commissioners have an effect on Firm Value, Sales Growth has an effect on Firm Value, and Tax Avoidance does not have an effect on Firm Value. Meanwhile, Independent Commissioners, Sales Growth, and Tax Avoidance simultaneously have a significant effect on Firm Value. This study is beneficial in providing information for company management in improving firm value through the role of Independent Commissioners, Sales Growth, and Tax Avoidance, and serves as a consideration for investors in making investment decisions.