Objective - This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value.

Methodology/Technique - The population in this study are all non-financial companies on the Indonesian Stock Exchange from 2015 to 2017. The research sample of 403 companies was selected using a purposive sampling method with certain criteria so that a total sample of 180 companies was obtained. Data testing techniques using multiple linear regression with a significance level of 5% alpha.

Finding - The results show that firm size has a negative effect on firm value while company growth, profitability, liquidity, tangible fixed assets, audit committee and board size all have a significant effect on firm value. Simultaneously, all independent variables have a positive effect on firm value. The coefficient of determination shows that the effect of the independent variable on the dependent variable is 55.9% and the rest is influenced by other factors.

Type of Paper - Empirical.

Keywords: Audit Committee; Firm Value; Company Growth; Profitability; Liquidity; Board Size.

JEL Classification: M41, M42, M49.

URI: http://gatrenterprise.com/GATRJournals/AFR/vol5.1_3.html

DOI: https://doi.org/10.35609/afr.2020.5.1(3)

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