Objective – This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value. Methodology/Technique – The population in this study are all non-financial companies on the Indonesian Stock Exchange from 2015 to 2017. The research sample of 403 companies was selected using a purposive sampling method with certain criteria so that a total sample of 180 companies was obtained. Data testing techniques using multiple linear regression with a

more »

... ce level of 5% alpha. Findings – The results show that firm size has a negative effect on firm value while company growth, profitability, liquidity, tangible fixed assets, audit committee and board size all have a significant effect on firm value. Simultaneously, all independent variables have a positive effect on firm value. The coefficient of determination shows that the effect of the independent variable on the dependent variable is 55.9% and the rest is influenced by other factors. Type of Paper: Empirical Keywords: Audit Committee; Firm Value; Company Growth; Profitability; Liquidity; Board Size. Reference to this paper should be made as follows: Djashan, I.A; Agustinus, Y; 2020. The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value, Acc. Fin. Review 5 (1): 22 – 27 https://doi.org/10.35609/afr.2020.5.1(3) JEL Classification: M41, M42, M49.