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The rapid development in the industrial world today has created intense competition among investors and business actors. Alongside economic growth, companies strive to showcase their best performance to enhance competitiveness, which often requires additional capital. This study aims to examine the influence of macro fundamentals, ownership structure, capital structure, earnings management, and financial performance on firm value. The results indicate that these variables have a significant impact on firm value.

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

The food and beverage industry in Indonesia has an important role in the national economy, but faces challenges in maintaining competitiveness and increasing firm value. This study aims to analyze the effect of macroeconomic fundamental analysis and ownership structure on firm value in the food and beverage sector, with earnings management, financial performance, GCG as intervening variables. A quantitative approach is used to identify the relationship between variables, using secondary data from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Data analysis was carried out using Smart-PLS software. The results showed that none of the hypotheses were accepted.

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.

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 analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

In the current era, land is a basic need that is extremely important and meaningful in human life, particularly as a place to live, work, farm, or conduct various economic activities. With the rapidly growing population, the demand for residential land is also increasing. The population growth that is not matched by land availability creates significant pressure in the property market, leading to the development of new housing and settlements, both in urban and suburban areas. However, due to the increasingly limited availability of habitable land, this often triggers intense competition among individuals or parties with vested interests in obtaining land rights. The desire to own land has become very strong, as nowadays, land is not only used as a residence but also as a valuable resource. This often causes land disputes where the parties involved feel disadvantaged, either due to overlapping ownership, unclear land status claims, or differences in land use allocation. Due to the increasingly complex issues, the Land Office of Kediri City provides an alternative solution for boundary dispute resolution, namely mediation. This practice is an effort to resolve land conflicts peacefully and efficiently. Land disputes are becoming more complex and prolonged, often involving the government, businesses, and local residents. Moreover, land-related issues are frequently associated with unclear administration, weak law enforcement, or differing interpretations of existing regulations. As a result, not only does it impact the individuals involved, but it can also affect social and economic stability in a region. To address these issues, a more structured and transparent approach to land distribution and management is required. The government and society must work together to ensure fair and clear land distribution and provide wise solutions to disputes based on the principles of social justice. Mediation offers a more flexible approach compared to litigation by prioritizing dialogue among disputing parties. In this context, mediation helps alleviate tensions and create mutually beneficial solutions, enabling faster and more cost-effective processes. This study analyzes the effectiveness of mediation practices in reducing the number of disputes brought to court and assesses public perceptions of this resolution method. The results show that mediation can increase the satisfaction of the parties involved and promote stability in land ownership.

This research was conducted to determine the influence of managerial ownership, institutional ownership, capital structure and company value on dividend policy as well as the moderating influence of company value on the relationship between managerial ownership, institutional ownership and capital structure and dividend policy. Based on quantitative research methods with purposive sampling techniques, 10 manufacturing sector companies in the consumer goods industry sub-sector were obtained on the IDX in the 2018-2022 period. The research results show that there is an influence between institutional ownership, capital structure and company value on dividend policy, while managerial ownership has not been able to influence dividend policy, and company value can moderate the relationship between institutional ownership and capital structure on dividend policy.

This research aims to analyze the influence of liquidity, ownership structure, leverage, and Return On Assets (ROA) on dividend policy in companies on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Dividend policy is an important decision for a company in determining the allocation of profits that will be distributed to shareholders and those that will be retained for investment purposes. Liquidity reflects a company's ability to meet short-term obligations, while ownership structure highlights the role of shareholders and managers in decision making. Leverage, which indicates the use of debt in financing, and ROA, as an indicator of profitability, are also considered important factors influencing dividend policy. This research differs from previous research with the addition of leverage variables as well as differences in population, sample and research period. It is hoped that the results of this research will provide a more comprehensive understanding of the factors that influence dividend policy and its implications for company value.

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.

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 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.

The policy of ownership of the right to the flats is an important aspect in the arrangement of vertical housing in Indonesia, especially in dense urban areas such as Kampung Utama Batam City. The background of this research focuses on the complexity of ownership dualism between individual property rights over units and collective rights to common parts, common objects, and common land. Conflicts of interest and management problems often arise, hindering the optimal implementation of policies. The purpose of this study is to analyze the implementation of government policies on ownership of rights to apartment units in Kampung Utama Batam City, identify existing obstacles, and provide recommendations for improvement. The research method used is a normative juridical approach with case studies. Data was collected through analysis of legal documents, interviews with stakeholders, and field observations. The analysis was carried out using positive legal theory from John Austin to understand the existing legal framework, legal system theory from Lawrence M. Friedman to evaluate the interaction between legal structure, substance, and culture, and legal certainty theory from Sudikno Mertokusumo to assess the clarity and predictability of applicable laws. The results of the study show that although the policy has been well drafted in Law No. 20 of 2011 concerning Flats, its implementation in the field still faces various obstacles. Dualism of ownership, unclear certificate status, complex administrative procedures, and lack of legal socialization are some of the main problems found. Strengthening the role of the Flats Owners and Occupants Association (P3SRS), the use of digital technology for administrative procedures, and increased supervision and law enforcement were identified as solutions to overcome these obstacles. The suggestions provided include increased coordination between related agencies, active community participation in the management of flats, and simplification of administrative procedures by the government. More effective implementation is expected to provide better legal certainty and create a harmonious residential environment in Kampung Utama Batam City.

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

This research aims to determine the influence of institutional ownership, capital structure, audit committee and company size on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period as many as 138 companies. The data used in this research was obtained from financial report data. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 190 sample data were obtained from 38 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The results of this research show that the Institutional Ownership, Capital Structure and Company Size have a positive and significant effect on profitability, while the Audit Committee has no effect on profitability

This qualitative case study explores the dynamics and reflections arising from the interaction between Kuliah Kerja Nyata students from Post 82, UIN Walisongo Semarang, and the Putatgede community, focusing on their farewell event. Data was collected through participant observation, semi-structured interviews with students and community members, and document analysis. Findings reveal the farewell event as a microcosm of the KKN experience, highlighting themes of reciprocal learning, cultural exchange, emotional connection, and challenges faced. The event fostered a sense of community ownership and sustainability of initiatives. This study underscores the importance of culminating events in fieldwork programs for reflection, celebration, and strengthening community ties.  

The study aims to determine and analyze the effect of Capital Structure, Investment Opportunity Set adn Insstitutional Ownership on company value of Food & Beverage Sub Setor companies listed on the Indonesian Stock Exchange (IDX) from 2019 – 2023. This study usnig a puposive sampling technique and obtained 39 companies. Data analysis was conducted through multiple linear regression with SPSS version 22 and Microsoft Excel 2019. The findings reveal that Capital Structure, Investment Opportunity Set and Institutional Ownership each have a poitive and significant effect on company value.

This study aims to investigate the impact of institutional ownership on company financial performance through qualitative research methods with a literature study approach. Institutional ownership, which involves entities such as investment companies, pension funds, and insurance funds owning shares in the company, is considered a crucial mechanism in corporate governance. Through a comprehensive review of various sources such as journals, books, and research reports, this study conducts a qualitative analysis to explore the complex relationship between institutional ownership and corporate financial performance. Findings from the literature highlight that this relationship is influenced by a variety of factors, including firm characteristics, other ownership structures, macroeconomic conditions, and management strategies. This research not only provides in-depth insights into the implications of institutional ownership for corporate governance, but also provides practical recommendations for companies, investors, and policymakers.