In an era of challenging business and increasingly fierce competition, the company (business) reputation has become an increasingly valuable and vital asset. To maintain a good reputation, this study aims to explain what internal factors affect the business reputation and test the consistency of agency theory as a solution in explaining the influence of internal factors such as sustainability, millennial director, financial distress, board of commissioners, and company size on business reputation. The research used the power of panel data analysis, complemented by advanced statistical techniques such as Robust, Fixed Effects, Ordinary Least Square Regression, and Random Effects. This method is executed using Stata software, which offers incredible flexibility to seamlessly connect theoretical concepts and empirical data related to research variables. Results of this research show that sustainability and a board of commissioners are not able to have a significant influence on the business reputation; millennial directors and financial distress have a negative influence on the business reputation, while the company size has a significant positive effect on the business reputation. This research makes a valuable contribution to the company's management in considering important factors that can affect the business reputation, as well as taking appropriate steps to maintain and improve its reputation amid increasingly fierce business competition.

The research is aimed to analyze the influence of debt covenant, political cost and implementation of IFRS toward firm value. The population in this research are non public companies in the period 2016, 2017 and 2018. Non public companies are used as the population in this research to see the level of implementation of IFRS that have been applied by non public companies. The sample selection by using a random method and obtaining a sample of 46 companies or 138 observation data. The analysis used in this research is a Panel Data Regression by using Eviews 10.00. The partial result showed that political cost and implementation of IFRS affect firm value, while the debt covenant does not affect firm value. And the simultaneous result showed that debt covenant, political cost and implementation of IFRS affect firm value.