The study looked at how internal control and good corporate governance affect the value of public utility companies in Indonesia from 2016 to 2018. They found that having a diverse board of commissioners, a strong audit committee, and high institutional ownership can increase a company's value. On the other hand, having a high managerial ownership, board of directors, and internal control can decrease a company's value. This shows that good corporate governance practices can reassure investors about a company's professionalism and ultimately boost its value.