<![CDATA[This study aims to empirically examine the effect of financial performance, tax avoidance, and sales growth on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This research uses secondary data obtained from published annual financial reports accessible through the official IDX website (www.idx.co.id). The population comprises 131 Consumer Non-Cyclicals companies, from which 40 companies were selected using purposive sampling, producing 200 firm-year observations. The analytical method used is panel data regression with EViews 12, covering descriptive statistics, panel model selection (Chow and Hausman tests), classical assumption tests (multicollinearity, heteroscedasticity, and autocorrelation), panel regression analysis, hypothesis testing (simultaneous F-test and partial t-test), and the coefficient of determination (Adjusted R²). The Fixed Effect Model was selected as the best estimation model, and the model was free from multicollinearity, heteroscedasticity, and autocorrelation problems. The results show that financial performance, tax avoidance, and sales growth simultaneously affect firm value. Partially, financial performance has a significant positive effect on firm value, whereas tax avoidance and sales growth have no significant effect on firm value.]]>
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