<![CDATA[This study aims to examine the effect of corporate governance and sustainability disclosure on firm value in the plantation sector in Indonesia. This study employs a quantitative method using secondary data sourced from annual reports, sustainability reports, and financial statements of plantation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using a purposive sampling technique. Data analysis was conducted using a panel data regression method with a Random Effect Model (REM) approach, processed through E-Views 12 software. The partial hypothesis testing results reveal that sustainability disclosure has a positive and significant effect on firm value. In contrast, corporate governance, proxied by independent commissioners, does not have a significant effect on firm value. Simultaneously, all independent variables, along with control variables including firm size, profitability, and leverage, significantly affect firm value. The conclusion of this study indicates that investors in the plantation sector respond more positively to corporate transparency regarding economic, social, and environmental information than to the mere presence of independent commissioners]]>
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