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This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  

This study aims to explore and understand the impact of various internal corporate governance and financial structure variables on firm value, specifically within the context of the Indonesian banking sector. The variables examined include company size, capital structure, managerial ownership, institutional ownership, and the presence of independent commissioners. The study focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. A quantitative research approach was employed, using purposive sampling to select banking firms that met the criteria for analysis. The data were analyzed using multiple linear regression to determine the individual and simultaneous influence of each variable on firm value. The empirical findings reveal that company size does not have a significant effect on firm value, indicating that larger asset bases or broader operations are not necessarily associated with higher market valuation in the banking sector. Conversely, capital structure—reflected by the proportion of debt to equity—has a positive and significant effect, suggesting that leverage, when managed efficiently, enhances firm value. Meanwhile, managerial ownership does not show a notable contribution to firm value, implying that insider ownership may not always align with shareholder interests. On the other hand, institutional ownership exerts a positive and significant influence, indicating that the presence of large, professional investors can enhance oversight and value creation. Finally, the presence of independent commissioners does not significantly impact firm value. Overall, the results highlight that, although not all governance variables have a direct individual influence, the five variables studied jointly have a significant effect on firm value. These findings have implications for corporate governance practices and financial decision-making in the banking sector, especially in emerging markets such as Indonesia.

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.

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.  

The main objective of the company is to maximise the value of the company. But a company can fail to increase company value, if it is not careful in applying the factors that affect company value. The purpose of this study was to determine the effect of dividend policy, institutional ownership, managerial ownership and audit committee on firm value proxied by TobinQ. The sample of this study is state-owned companies listed on the IDX for the period 2015-2021 with a total of 24 companies using purposive sampling method. Using the classic assumption test analysis method and hypothesis testing and multiple analysis, the analytical tool used is multiple linear regression panel data with the best model, namely the fixed effect model. The results showed that the t test for dividend policy was 2.375568 and the t table was 1.697 where t count> t table and a significant probability number of 0.025 <0.05 which means that dividend policy has a positive and significant effect on firm value. While institutional ownership, managerial ownership and audit committee have no significant effect on firm value. The F test results explain that the selected model is suitable for use in research. Then the results of the regression coefficient test (R²) indicate that the predictive ability of the 4 independent variables is 82.98%, while the remaining 17.02% is influenced by other factors outside the model which is not significant.

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.

This research aims to determine the effect of good corporate governance on company value with financial performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This research is a type of quantitative research that uses a sample of 652 data obtained from 154 manufacturing companies. The technique for analyzing data in this research uses the classic assumption test, path analysis, and hypothesis testing with the f test, t test, and coefficient of determination test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on company value, (2) managerial ownership has a negative effect on company value, (3) institutional ownership has a positive effect on financial performance, (4) managerial ownership has no effect on financial performance , (5) financial performance has a positive effect on company value, (6) institutional ownership has a positive effect on company value through financial performance, (7) managerial ownership has a positive effect on company value through financial performance.

Good corporate governance appears to control behavior and resolve conflicts between parties within the company. This study aims to determine the effect of good corporate governance components on firm value. This study examines 88 companies listed twice a year in the SRI-KEHATI Index in 2019-2022. The components of good corporate governance in this study are proxied by managerial ownership, institutional ownership, independent commissioner composition, and board size. This study uses firm size as a control variable. The analysis technique used is multiple linear regression analysis. The results of the analysis show that managerial ownership, institutional ownership, and board size have a positive and insignificant effect (95 percent confidence level) on firm value while the composition of independent commissioners has a significant positive effect on firm value. The implication of this research is that companies with a high composition of independent commissioners indicate that independent commissioners supervise and coordinate well in maintaining a balance between the interests of majority and minority shareholders so that it has an impact on increasing firm value.

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

The phenomenon of the company's performance as happened to the banking company Citibank in March 2011. There was a burglary of funds by managers and tellers. The value of the stolen funds reached 17 billion. The suspect was a Citibank teller who abused Citibank's authority to manipulate data and transfer customer funds. The purpose of this study is to determine the effect of independent commissioners, audit committees, and managerial ownership and institutional ownership simultaneously on financial performance.This type of research is quantitative research to determine the effect of corporate governance (Independent Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership) on financial performance. The population in this study is the population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 year and the samples taken in this study are annual financial statements taken from each financial report of each company for 4 years, namely 2017-2020 at banking companies that listed on the IDX.The test results show that independent commissioners have an effect on financial performance with t count 4.622 > t table value 19971 and significant 0.000 <0.05. The audit committee has no effect on financial performance with t count 1.571 < t table value 29971 and significant 0.121 > 0.05. Managerial ownership has no effect on financial performance with t count 0.326 < t table value 19971 and significant 0.267 < 0.05. Constitutional ownership has an effect on financial performance with t count 3,571 > t table value 19971 and significant 0.001 < 0.05. The results show that independent commissioners, audit committees, managerial ownership and institutional ownership simultaneously have an influence on financial performance with an F count of 16,662 with a significance level of 0.000, because the probability is much smaller than 0.05.   Keywords: 

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.