The Effect of Non-Financial Factors on Firm Value with Tax Aggressiveness as Moderating

There are still many problems with company value in Indonesia. This study aims to analyze the effect of non-financial factors on firm value. In addition, this study also examines tax aggressiveness as moderating the influence of non-financial factors on firm value. The sample used in this study is a real estate company listed on the Indonesia Stock Exchange for the period 2018 – 2020. The analytical method used is multiple linear regression, including classical assumption test, coefficient of determination test, hypothesis testing and moderate regression analysis. Statistical tool used by using Statistical Product and Service Solution Version 23. the audit committee has a positive and significant effect on firm value. Meanwhile, the independent commissioner and family ownership variables have no significant effect on firm value. Moderation test proves that tax aggressiveness cannot moderate the effect of independent commissioners, audit committees and family ownership on firm value