FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI

The purpose of this study is to obtain empirical evidence regarding the effect of independent variables on the dependent variable. This research is used to test whether variables such as board size of commissioner, independent board of commissioner, institutional ownership, managerial ownership, audit comitee, CSR disclosure, profitability, and debt to equtiy ratio have an influence on firm value. The research object used in this study is non-financial companies listed on the Indonesia Stock Exchange during the period of 2016 to 2018. The method used in sampling is purposive sampling, there are 252 data in accordance with the sample criteria used in this study. Data quality test, classic assumption test and hypothesis test are used in data testing. The multiple regression analysis method is used to generate hypotheses in this study. In this research, company value is measured using Tobins' Q. The results of this study indicate that profitability has a positive effect on firm value while debt policy has a negative effect on firm value. The results of this study also showed that board size of commissioners, independent board of commissioner, institutional ownership, audit comitee, and CSR disclosure did not affect the company's value