PENGARUH SUSTAINABILITY REPORT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022

This research empirically aims to test and prove the effect of Sustainability Report and institutional ownership on company value with managerial ownership as intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 2019-2022 period. The type of research in this research is associative research. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. In this study, purposive sampling techniques were used in sampling to obtain 42 populations and 104 samples. The type of data in this research is secondary data with documentation data collection method in the form of Sustainability Report and Annual Report which can be accessed via the website www.idx.co.id and on the company official website. In this study, SPSS was used to analyze the data. The results of this research are that the Sustainability Report has an effect on company value, institutional ownership has an effect on company value, managerial ownership has no effect on company value, indirectly, the Sustainability Report has no effect on company value with managerial ownership as an intervening variable and indirectly, institutional ownership has no effect on company value with managerial ownership as an intervening variable.