PENGARUH ESG DISCLOSURE, ENVIRONMENTAL COST, DAN AUDIT COMMITTEE CHARACTERISTICS TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2021–2023)FAISALGHIFFARIauthorThis study aims to examine the effect of ESG Disclosure, Environmental Cost, and Audit Committee Characteristics on Firm Value. The population of this study is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The sampling method used was purposive sampling, with a total sample of 174 observations. This research is a quantitative study using secondary data obtained from annual reports and sustainability reports. The analysis method used was multiple linear regression. The results of this study indicate that ESG Disclosure and Environmental Cost have a significant negative effect on Firm Value, while Audit Committee Characteristics were found to have a significant positive effect on Firm Value.HF5601 AccountingHG Finance2026UNIVERSITAS SULTAN AGENG TIRTAYASA;JURUSAN AKUNTANSIThesis