<![CDATA[This study aims to analyze the effect of environmental performance, firm size, and independent commissioners on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research uses a descriptive quantitative approach with secondary data obtained from annual reports and IDX data, then analyzed using panel data regression.The results show that, simultaneously, environmental performance, firm size, and independent commissioners affect firm value. However, partially, these three variables do not have a significant effect on firm value. This indicates that in the energy sector, firm value is not only determined by environmental performance, firm size, or the composition of the board of commissioners individually, but also influenced by other factors not examined in this study.Based on these results, it can be concluded that the independent variables in this study explain 72% of the variation in firm value, while the remaining 28% is influenced by other factors outside the model. This research is expected to serve as a reference for companies in improving firm value through more comprehensive strategies, and as a consideration for investors in assessing the prospects of energy sector companies.]]>
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