T This study aims to analyze the effect of gender diversification of the board of commissioners, management ownership and green banking on the value of banking companies with size of the companies as a moderating variable. The period used in this study is 4 years, starting from 2018 – 2021. The independent variables used in this study are gender diversification of the board of commissioners, management ownership and green banking. The dependent variable used in this study is the value of banking companies. Moderating variable used in this study is the size of companies. Controlling variable used in this study is leverage.The samples taken were 168 samples and used the purposive sampling method. The population of this study is banking companies listed on the Indonesia Stock Exchange. The data used are secondary data obtained from financial reports and annual reports can be accessed on the Indonesia Stock Exchange (IDX) website and the bank’s official websites. This study uses the method of panel data regression analysis.The results of this study indicate that gender diversification of the board of commissioners, management ownership and green banking variable have no effect on dividend policy. The size of the companies has proven to significantly moderate the effect of gender diversification of the board of commissioners and management ownership variable on the value of companies, while not significantly moderate the effect of green banking on the value of companies.The results of this study indicate that gender diversification of the board of commissioners and managerial ownership have negative effects on firm value, while green banking has no effect on firm value. Firm size has not proven to moderate the effect of gender diversification of the board of commissioners, managerial ownership, and green banking variables on firm value.