PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia)

This research empirically aims to prove and test the influence of an independent board of commissioners, institutional ownership and managerial ownership on company value with profitability as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample used was 270 obtained from 90 Manufacturing Companies for 3 years (2021-2023). The analysis used is descriptive statistical analysis, classical assumption test, multiple regression analysis and hypothesis testing using Stata 17 software and the Sobel test. The research results show that independent board of commissioners, institutional ownership and managerial ownership have no effect on company value. Profitability is not able to mediate independent board of commissioners and institutional ownership on company value, but profitability is able to mediate managerial ownership on company value.