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This research analyzes the factors that influence managerial ownership, investment opportunity set (IOS), and financial distress on company value. Company value is a performance indicator that reflects public trust and the company has high growth potential in the future. This research utilizes secondary data which is analyzed quantitatively obtained from journals, articles and other related sources. The results of the study show that managerial ownership, IOS, and financial difficulties have various relationships on firm value. Managerial ownership can have positive, negative, or no influence depending on the managerial context. IOS has the potential to increase company value through the right investment opportunities, but can also have a negative impact if investments are made without good planning. Financial distress, on the other hand, can reduce company value if poor financial conditions are not handled with the right strategy. This research reveals in depth the importance of managing these factors to increase company value, while also showing the need for further research to identify relevant moderating factors.

Purpose: direct significance test of institutional and managerial ownership and independent board of commissioners on company performance. Method: through a quantitative approach with a population of 70 companies JII70 in 2021-2023, data was determined based on purposive sampling of 144 data processed, analyzed by regression. Results: Institutional ownership and independent board of commissioners proved to be significant in the same direction in growing company performance, but managerial ownership had no impact or contradicted agency theory. Future research: adding other determinants of company performance from both micro and macro perspectives.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institutional Ownership has a positive and significant effect on the integrity of financial reports. 2) Managerial ownership has no effect on the integrity of financial reports. 3) Independent Commissioners have a positive and significant influence on the integrity of financial reports. 4) The audit committee has a positive and significant effect on the integrity of financial reports. It is hoped that this research can provide additional strength to integrity in the presentation of financial reports, so that it can support the company's survival.

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.

The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used  a purposivee sampling method, totaling 66  companies were used as samples. The panel  regression  model  was used  in data  analysis, to  assess  the   feasibility  of the model using the F  test  and coefficient  of  determination. The research results of  the hypothesis show that capital   intensity has a significant positive impact on the application of accounting conservatism. in contrast,  managerial ownership, leverage, and financial distress have no impact on accounting conservatism

This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling  method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.

This study aims to determine and analyze the effect of Intellectual Capital, Managerial Ownership, Firm Size, Audit Committee Size on Firm Value in Apparel and Luxury Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The method of determining the sample in this study using purposive sampling method and the population in this study were 22 companies, while the sample used was 13 companies. The data analysis used in this research is multiple linear regression analysis using SPSS software version 25. The results of this study indicate that intellectual capital has no effect on firm value, and managerial ownership has a positive and significant effect on firm value, then firm size and audit committee size have a negative and significant effect on firm value.

This research aims to determine the effect of Current Ratio, Return on Asset, Asset Structure and Managerial Ownership on Capital Structure. The population in this research is companies that are members of Index LQ45 listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 18 companies was obtained. The analysis technique used is multiple linear regression analysis using IBM SPSS version 22. software. The results of this research show Current Ratio and Return on Asset have a negative and significant effect on Capital Structure, Asset Structure have a positive and significant effect on Capital Structure, while Managerial Ownership has no effect on Capital Structure.

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and  obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that  Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

This research aims to determine the effect of Profitability, Managerial Ownership, Company Size and Leverage on Company Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019–2023 period. The sample for this research is 24 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2023 period. This research was carried out using the multiple linear regression method assisted by the SPSS version 22.0 program and Microsoft Excel 2010. The results of the research show that Profitability has an effect on Company Value, Managerial Ownership has no effect on Company Value, Company Size has a negative effect on Company Value, Leverage has an effect on Company Value.    

This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.

The purpose of the following research to see the effect GCG represented in managerial share ownership, institutional share ownership, commissioner size as well as independent commissioners on financial performance in companies with CSR as moderating. The following research is quantitative, the data needed is financial statements of manufacturing companies in bei 2020-2022. data used is secondary. Sampling process uses purposive sampling techniques to obtain sample of 34 companies. Data analysis techniques with multiple linear regression analysis and absolute difference value testing. The results illustrate that managerial ownership and institutional ownership have no significant effect on financial performance in the company, commissioner size has a positive and significant effect on financial performance in company and independent commissioners have a negative and significant effect on financial performance in  company. While in absolute difference value test with the results that csr has not been able to moderate the effect of managerial share ownership and institutional share ownership on financial performance in company, but csr can moderate the effect of commissioner size and independent commissioners on financial performance in company.

The purpose of this research is to examine profitability, company size, leverage, and ownership structure on company value. This research uses secondary data from annual reports of industrial sector companies listed on the IDX during the 2019-2022 period. The population in this study was 56 companies using purposive sampling techniques, resulting in 14 companies so that the total sample for 4 years was 56 samples. Data processing uses SPSS version 26 with multiple linear analysis methods. Based on the results of the analysis carried out, it is known that profitability and leverage have no effect on company value, while company size, managerial ownership and institutional ownership have an effect on company value.  

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners and company size on the integrity of financial statements (in the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study is the plastics sub-sector company. and packaging listed on the Indonesia Stock Exchange (IDX) in 2017-2019 were 15 companies.The sampling method used was purposive sampling, where samples that met the criteria were 6 companies over a period of 3 years, so the number of samples of research data was 18. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test and f test. The results of this study indicate that institutional ownership, managerial ownership, independent commissioners and company size affect the integrity of financial statements.Keyword: institutional ownership, managerial ownership, independent commissioners and company size

A balanced DER can increase company value. Appropriate managerial ownership can increase company value. This research aims to analyze the influence of capital structure with the DER proxy and corporate governance with the managerial ownership proxy both partially and simultaneously on firm value with the MVE proxy in BUKU 4 banking companies that IPO on the IDX for the 2019-2023 period. In this research, quantitative research methods were used. The population used was companies participating in the banking group that conducted an IPO on the IDX from 2019 to 2023. The sampling method used a purposive sampling method so that 6 banks were selected. The research data was processed using the classic Asumi test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test. The results of this study show that the data does not have econometric problems. Partially, DER has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 5,038 > 1,701 and 0.000 < 0.05. Partially, managerial ownership has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 3,105 > 1,701 and 0.004 < 0.05. Simultaneously DER and managerial ownership have a positive and significant effect on MVE as evidenced by calculated f > f table 21,356 > 4,200 and a significant value of 0.000 < 0.005.