The Influence of Good Corporate Governance, Company Size, and Tax Planning on the Value of Companies in the Infrastructure Sector in 2021-2024

Putri Olivia Regina; Kezia Josephine

doi:10.55681/economina.v5i5.2443

Authors

Putri Olivia Regina PJJ Akuntansi/Universitas Bunda Mulia, Indonesia
Kezia Josephine PJJ Akuntansi/Universitas Bunda Mulia, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i5.2443

Keywords:

firm value, good corporate governance, institutional ownership, audit committee, firm size, tax planning

Abstract

This study aims to examine the effect of good corporate governance, firm size, and tax planning on firm value in infrastructure companies listed on the Indonesia Stock Exchange during 2021–2024. Good corporate governance is proxied by institutional ownership, audit committee, and board of commissioners size. This study employed a quantitative method using secondary data obtained from companies’ financial statements. The sample was selected using purposive sampling, resulting in 24 companies with 65 observation data after the outlier test. Data analysis was conducted using multiple linear regression analysis with IBM SPSS Statistics 27. The results indicate that institutional ownership has a positive effect on firm value, while the audit committee has a negative effect on firm value. Meanwhile, board of commissioners size, firm size, and tax planning do not affect firm value.

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