Companies as economic entities generally have short-term goals, namely obtaining maximum profits, and long-term goals, increasing company value. Factors that can influence company value are good corporate governance and environmental disclosure. This research examines the influence of managerial ownership on company value, with an independent board of commissioners and board of directors moderating managerial ownership on company value. The analysis technique in this research uses literature studies from various studies. This research shows that managerial ownership influences company value, and the influence of the independent board of commissioners and board of directors can strengthen or weaken managerial ownership on company value.