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Abstract

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.

Keywords

Independent Commissioners Sales Growth Tax Avoidance Firm Value

How to Cite

Citation Format
Amelia, R., & Mulyani, N. (2027). Pengaruh Komisaris Independen, Sales Growth, dan Penghindaran Pajak terhadap Nilai Perusahaan. Jurnal EMT KITA, 11(1), 405-413. https://doi.org/10.35870/emt.v11i1.8512

References

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Author Biographies

Rizky Amelia, Universitas Pamulang

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

Nani Mulyani, Universitas Pamulang

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

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Copyright (c) 2027 Rizky Amelia, Nani Mulyani

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This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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