PENGARUH SUSTAINABILITY REPORT, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

ABSTRACT

This study aims to analyze the effect of the Sustainability Report, Independent Commissioners, Audit Committee, and Firm Size on Firm Value. The research uses a quantitative approach with secondary data from mining companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling, and the data were analyzed using logistic regression with SPSS version 21. The results show that Independent Commissioners and the Audit Committee have no significant effect on Firm Value, while the Sustainability Report has a significant positive effect on Firm Value. In addition, Firm Size has a significant negative effect on Firm Value. This research is expected to contribute to both academic studies and the practice of financial auditing in the future.