PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI)

This study aims to examine the effect of managerial ownership, institutional ownership, and the Sustainability Report on firm value, with profitability as a moderating variable. The research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A total of 127 samples were selected using the purposive sampling method. Hypothesis testing was conducted using SPSS version 25, employing multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating effect. The results show that managerial ownership has no effect on firm value, institutional ownership has no effect on firm value, and the Sustainability Report has a negative effect on firm value. In addition, profitability does not moderate the effect of managerial ownership, institutional ownership, or the Sustainability Report.