Independent Commissioners moderate the effect of Tax Risk and Agency Costs on Firm Value

Studi Empiris Perusahaan Sektor Consumer Non Cyclicalas Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021


  • Yupiter Mei Halawa University Pamulang
  • Rakhmawati Oktavianna University Pamulang



This study aims to analyze and obtain empirical evidence of the effect of tax risk and agency costs on firm value with independent commissioners as moderators. This research is quantitative research with descriptive methods, the data used is secondary data. The data analysis method used is panel data regression processed using Eviews version 12. The population used in this study is a non-cyclical consumer sector company listed on the Indonesia Stock Exchange in 2017-2021, totaling 98 companies. The sample selection in this study used purposive sampling technique. The sample obtained was 33 companies with a research year of 5 years, the total research data obtained was 165.