<![CDATA[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.]]>
Copyrights © 2026
