This study aims to determine the effect of the board of commissioners, company size, leverage and sales growth on company value during the covid-19 pandemic. The population in this study are LQ-45 companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period as many as 45 companies. The data collection method used is purposive sampling with a sample of 35 companies. The analysis technique used is multiple linear regression analysis and classical assumption test. The results showed that the board of commissioners had a positive and insignificant effect on firm value, firm size had a negative and insignificant effect on firm value, leverage had a positive and significant effect on firm value and sales growth had a positive and insignificant effect.