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Journal : Journal of Enterprise and Development (JED)

Examining the effects of financial performance, corporate governance, and corporate social responsibility on company value amid the COVID-19 pandemic Febriani, Adelia; Fahmi, Muhammad; Dosinta, Nina Febriana
Journal of Enterprise and Development (JED) Vol. 6 No. 2 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i2.10635

Abstract

Purpose — The study aimed to examine the impact of financial performance, good corporate governance, and corporate social responsibility on the value of SRI Kehati index companies during the COVID-19 pandemic, specifically from 2020 to 2022.Method — This study employs a causal quantitative analysis approach to determine the cause-and-effect relationship between the independent and dependent variables. Data were collected from the annual reports and sustainability reports of companies listed on the IDX and included in the SRI Kehati index during the COVID-19 pandemic. The analysis technique used in this study is panel data regression analysis, encompassing multiple companies and years. After data collection, Eviews 12 is used to process the data.Result — The findings of this study indicate that profitability has a significant impact on the value of SRI Kehati index firms. However, leverage, institutional ownership, and corporate social responsibility do not have a significant effect on the value of these companies.Novelty — The originality of this study stems from its sample, which consists of companies included in the SRI Kehati index listed on the IDX. The conclusions of this study also contradict earlier research. Previous studies have found that leverage, institutional ownership, and corporate social responsibility significantly impact firm value. However, in this study, these three factors did not affect company value.
Co-Authors , Elfitra Desy Surya Abdul Aziz , Nor Azni Abdul Mu'id Abdul Muhid, Abdul Abidin, Syahrul Ahmad Ghiffari Ahmad Yusam Thobroni, Ahmad Yusam AHMADI Ainul Halim Aldi Khusmufa Nur Iman Alfiah Hayati Ali Amin, Irsyad Ali Mas’ud Aprilia, Lulu Eka Arcana, Kisanthini Aswat, Ibnu Awvada, Nida Azhari Akmal Tarigan Binmong, Sorhibulbahree Cahya, Angela Restu Carolina, Rika Celine, Devi Rofidah Damayanti, Fera Demircan, Turan Deris Stiawan Dessy Wardiah, Dessy Dewi, Firli RP. Dicky Hariyanto, Dicky Djunita Permata Indah Dosinta , Nina Febriana Dosinta, Nina F Edi Surya Negara Eko Supriyanto Ela, Nur Espa, Vitryan Fadilah, Neti Rosiana Fahrozi, Ridwan Faisal Akbar Faizin, Moh. Fakhrur Rozi, Fakhrur Fanani, Miftakhul Farihatul Ismaniyah Febriani, Adelia Febrina, Poppy Finetri, Mahdaro Fitri Handayani Fitriyah, Latifatul Hamzani, Umianty Hamzani, Umiaty Hanik Yuni Alfiyah, Hanik Yuni Hannase, Mulawarman Harahap, Tinur Rahmawati Harapan, Edi Harjanto, Arief Hasanah, Ummi Helmi, Syarif Helmi, Syarif M Helmi, Syarif M. Hermansyah Hermansyah Hidayat, Rifki Maulana Hutabarat, Auro Osti Berliana Idris, Muhammad F. Ikhsan, Syarbini Imam Syafii, Imam Imam Syafi’i Irrandy Andhana Nuriza Isfandayani Izzah, Himmatul Jamil, Arniza KM. Juanda Astarani Karpriana, Angga Permadi Khairani, Neneng Khan, Faisal Iqbal Ahmad Khristina Yunita Kurnia Krisna Hari Latius Hermawan Lauwrence, Miske Lilik Huriyah Litazkiyyah, Litazkiyyah Liza, Fitri Luqman Hakim Lutfiyah, Siti Khumairotul Maharani Maldin, Siska Amelia Masdar Hilmy Masmuh, Muhammad Mukti Arif Masmuh, MuhammadMuktiArif Maulidia, Martarosa Meilinda Meilinda Mesra B Miftahul Ulum Mohamad Salik Mohdari Mohdari, Mohdari Muhamad Suryadi Muhammad Hafidh Ubaidillah Muhammad Ihsan Muhammad Qurhanul Rizqie Muhammad Shafiq Muhammad Thohir Musfikianty, Rindy Mutiara Budi Azhar, Mutiara Budi Nadlir Nadlir, Nadlir Nafian, Muhammad Nina Febriana Dosinta Ningsih, Nurul Hutami Novien Rialdy Nur Ahyani Nurhaolillah Nurubay, Dayang Nisyrina Nurul Inayati Nuruzzaman, Muhammad Adib Prasetia, Senata Adi Purno, Marhaendro Putra, Adirama Chrisna Putra, Alhadi Yan Putra, Sudarmadi Qodri, Renaldi Qurratina, Noor Shania R. Melda Maesarach Rahayu, Indah Rahma, Farah Aliya Rahmat Tri Yunandar Rahmawati Ramayanti, Indri Ramzi Amin, Ramzi rasyid, soraya Riski, Yandariani Rizma Adlia Syakurah Rohmatika, Aulia U. Rosiana Fadilah, Neti Rosyidah, A'liyatur Rosyidah, Laily Rudi Kurniawan Rudy Kurniawan S. Sugiharto Sabirin Sabirin, Sabirin Sabri Saidah, Anis Saputra, Rizki Saputri, Galuh Sari Rusmita Selvanus, Selvanus Septri Yuspita Sholihah, Firdah Ni’matus Simarmata, Nada Farisya Siti Jamilah Siti Raudah Suciarty A H, Vionna Sugianto Sugianto Sugiharto, Henry Surachman, Tisna Sutanta Sutanta, Sutanta Syafi’i, Imam Syafril Syafril Syahbandi Syahbandi Syahputra, Sendi Syahril Syamputra, Dhani Nur Indra Tezar, Muhammad Titien Agustina Tri Wulan Sari, Tri Wulan Ulfianti Vitriyan Espa Wiji Raharjo Winda Septiani Barasa Wirmansyah, Aulia Fadhila Wulandari Wulandari Wulandari, Rahmaniar Yani Suryani Yantiana, Nella Yasir Arafat, Yasir Yudiar, Yudiar Yuliani Yuliani Yunita, Ita Zahroh, Jamilatus Zulfahmi Zulfahmi