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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.

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.

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.

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 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 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.

The purpose of this study is to ascertain how ownership structure affects dividend policy. The study's sample consisted of 22 mining businesses that were listed between 2021 and 2023 on the Indonesia Stock Exchange. Purposive sampling and panel data regression analysis were the sample strategies used in the investigation. The control variable was profitability, while the dependent variable was dividend policy. The independent variables were government, institutional, and foreign ownership. The findings demonstrate that dividend policy is negatively impacted by foreign ownership and profitability. Dividend policy is not significantly impacted by institutional ownership or the government. It is intended that by focusing on the amount of profit made such that shareholders receive dividend yield, this study would have ramifications for management of businesses. Prospective investors are also anticipated to use this study as a source of information to determine the amount of profit and dividend yield that the firm provides to its shareholders.

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

The research aims to analyze whether macro fundamentals, dividend policy, funding decisions and investment decisions influence company value with financial performance and ownership structure as intervening variables. The method used in the research is quantitative with secondary data sources originating from the 2018-2023 financial reports. The population in the research are companies listed on the Indonesian Stock Exchange, while the sampling technique used in the research uses purposive sampling where 5 industrial companies are selected by researchers with certain criteria. The tool for processing and analyzing data uses the Smart-Pls version 4 application. Analysis results shows that macro fundamentals, dividend policy and investment decisions do not have a direct effect on the company's financial performance, while funding decisions have an effect on the company's financial performance; Macro fundamentals, investment decisions, funding decisions do not influence the ownership structure, while dividend policy influences the ownership structure; Ownership structure has an insignificant influence on financial performance, financial performance has a negative and significant influence on company value, ownership structure has a positive and significant influence on company value.

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.    

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

This study aims to investigate the effect of macro fundamental analysis and ownership structure on firm value in the context of automotive subsector companies listed on the Indonesia Stock Exchange in 2018-2022. This study also identifies capital structure and financial performance as intervening variables that mediate the correlation between the independent variables (macro fundamental analysis and ownership structure) and the dependent variable (firm value). This study utilizes a quantitative approach with secondary data obtained from company financial statements and Indonesian macroeconomic data. The analysis method uses Smart PLS (Partial Least Squares). The results of this study indicate that macro fundamental analysis and ownership structure have a significant influence on firm value through capital structure and financial performance. The implication of this study is the importance of effective management of these factors to increase firm value in the long run.

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

This study examines the complex interplay between formal legal structures, customary practices, and rapid urban development in shaping land ownership dynamics in Batam's old villages (kampung tua). Through a qualitative case study approach, incorporating document analysis, semi-structured interviews, and field observations, we investigate the challenges in reconciling traditional land rights with modern property laws in the context of Batam's development as a free trade zone. Our findings reveal that approximately 70% of land parcels in the studied villages lack formal titles, highlighting the prevalence of informal ownership systems. The research identifies significant legal pluralism, where national land laws, local regulations, and customary (adat) practices coexist and often conflict. Notaries emerge as key actors navigating this complex landscape, often expanding beyond their formal mandate to mediate between different systems of authority and ownership. The study underscores the limitations of current legal frameworks in addressing the unique challenges of land administration in rapidly urbanizing areas with strong customary traditions. We propose the need for more adaptive land governance approaches that can accommodate both formal and informal ownership structures, including specialized legal frameworks for recognizing customary land rights in urban contexts. This research contributes to the broader understanding of land rights issues in the face of rapid urban development and offers insights for policymakers, legal practitioners, and urban planners grappling with similar challenges in other developing regions.