<![CDATA[This study aims to analyze the effect of profitability, firm size, total asset growth, liquidity, leverage, total asset turnover, and audit committee structure on firm value. The population consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with 79 firms selected as samples using purposive sampling. Hypothesis testing was conducted using multiple linear regression analysis. The results show that profitability has a positive effect on firm value, as a higher ability to generate profits attracts investor interest. Total asset growth has a negative effect on firm value, indicating that asset growth without improvements in profitability and business sustainability is less attractive to investors. Leverage has a positive effect on firm value, reflecting the company’s ability to manage debt optimally. Meanwhile, total asset turnover has a negative effect on firm value, as high asset turnover does not represent an overall improvement in company performance. Firm size, liquidity, and audit committee structure have no effect on firm value. ]]>
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