<![CDATA[Abstract This study conducted to examine the role of corporate governance, namely size of the board of commissioners, independent commissioners, and institutional ownership on firm value around food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research sample consists of 25 companies after being selected by a method called, purposive sampling method. This type of the data is secondary data obtained from financial statements of manufacturing companies in food and beverage sector listed on Indonesia Stock Exchange (IDX). Quantitative method with multiple linear regression analysis techniques is also being used for this research. Research shows that size of the board of commissioners and institutional ownership have significant negative effect on firm value, and the independent board of commissioners has no significant effect to firm value, while the size of the board of commissioners, independent commissioners and institutional ownership are simultaneously affect firm value. Keywords: Board of Commissioners Size, Independent Commissioner, Institutional Ownership, Firm Value. Abstrak Penelitian ini diteliti untuk menguji peran tata kelola perusahaan yaitu ukuran dewan komisaris, komisaris independen, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel penelitian ini berjumlah 25 perseroan setelah dipilih oleh metode purposive sampling. Jenis data ini yaitu data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), serta memanfaatkan metode kuantitatif teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris dan kepemilikan institusional berpengaruh negatif signifikan terhadap nilai perusahaan, dan dewan komisaris independen tidak secara signifikan mempengaruhi nilai perusahaan, sedangkan ukuran dewan komisaris, komisaris independen dan kepemilikan institusional secara simultan mempengaruhi nilai perusahaan. Kata Kunci: Ukuran Dewan Komisaris, Komisaris Independen, Kepemilikan Institusional, Nilai Perusahaan]]>
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