NGARUH LEVERAGE, TAX AVOIDANCE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI
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The purpose of this study was to determine the relationship of leverage, tax avoidance, and firm size to firm value by
using independent commissioners as moderation. The companies studied were manufacturing companies in the food
and beverage sub-sector listed on the IDX, for the period 2018-2021. The results showed that the three independent
variables had no significant effect on firm value, and the independent commissioner variable could only moderate
the leverage and firm size variables.
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