The purpose of this study was to determine the effect of disclosure of social
responsibility, managerial ownership, and institutional ownership on firm value.
This research is a quantitative research. The data source used is secondary data
in the form of the company's annual report. The population used in this study are
raw material companies listed on the Indonesia Stock Exchange in 2017-2021.
The sample selection in this study was carried out by purposive sampling and
obtained 21 companies as a sample with 68 observational data. The data analysis
method of this research is multiple regression analysis using IBM SPSS Statistics
version 26. The results of this study indicate that disclosure of social
responsibility has a positive effect on firm value, managerial ownership has no
effect on firm value, and institutional ownership has a positive effect on firm
value.