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PT Indofood Sukses Makmur is a public company listed on the Indonesia Stock Exchange. One factor that can influence a company's financial performance is managerial ownership. The aim is to provide a holistic understanding of the relationship between managerial ownership interacting with the financial performance of a company and understand the factors that may or may limit the impact. The descriptive method for analyzing managerial ownership of the financial performance of PT Indofood Sukses Makmur on the Indonesia Stock Exchange can involve calculating certain formulas below. managerial ownership (km)(Number of managerial ownership shares)/(Number of outstanding shares) X 100%. Based on the results of the calculations above regarding managerial ownership in 2022 at PT. Indofood Sukses Makmur Tbk, namely the number of managerial ownership shares is 1,380,020 and the number of outstanding shares is 8,780,426,500, so the result of the number of managerial ownership shares and the number of outstanding shares is 0.00015717. The discussion regarding managerial ownership of financial performance includes an analysis of the impact of managerial share ownership by management on the company's financial performance. Conclusion regarding managerial ownership at PT Indofood Sukses Makmur can have a positive impact on the company's financial performance.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.