<![CDATA[This research aims to examine the influence of institutional ownership and managerial ownership variables on company value with the proportion of independent board of commissioners as a moderating variable PT. Akasha Wira I for the 2013-2022 periode. The results of this research show that institutional ownership has no effect on company value with a regression coefficient value for the institutional ownership variable of -10,588. The calculated t value is -632 with a significance level of 547>0.05. Managerial ownership has a positive and significant effect on company value with a regression coefficient value for the managerial ownership variable of -49,678. The calculated t value is-1,815 with a significance level of 112>0.05. The proportion of the board of commissioners is unable to moderate the influence of institutional ownership on company value with the t table value (-1,489<2.03693) with a significance level of -1,847>0.05. The proportion of the board of commissioners is unable to moderate the influence of managerial ownership on company value with a calculated value <t table(-1,489<2.03693) with a significance level of 0,88<0.05.]]>
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