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Sanda Patrisia Komalasari
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas
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LINKING SUSTAINABILITY PERFORMANCE TO STOCK RESILIENCE DURING AND AFTER COVID-19 CRISIS: EVIDENCE FROM SOUTHEAST ASIA Rahman, Khalilul; Retnosari, Retnosari; Komalasari, Sanda Patrisia; Wafiq, Muhammad
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Abstract

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as investors redirected their focus toward traditional financial fundamentals such as profitability and leverage. Conclusion: Sustainability performance acts as situational crisis insurance. Its risk-mitigation value is highly salient during systemic uncertainty but diminishes under stable market conditions. Novelty/Originality of this article: Unlike prior single-phase studies in developed economies, this research provides longitudinal evidence on the dynamic, state-dependent nature of sustainability performance across crisis and recovery phases within Southeast Asia’s early-stage ESG landscape.
Co-Authors AA Sudharmawan, AA Ainul Mardiah Ainul Mardiah Al Hakim, Husnul Fikri Alamsyah, Adithya Albatati, Bader Albatati Alfairah Azmi Alfiqri, Muhammad Rozaq Alfitman Alfitman Alfitman Alfitman Ammar Dzaky Amsal, Ares Albirru Ananda Isa Salsabila Yanuarmana Andes Setia Andesta Brilian Nelson Aninda Puji Adila Annisa Pratiwi Annisa Pratiwi Annisa Rana Tsabitah Annisa Rana Tsabitah Aprilita, Vivi Asmi Abbas Asniati Bahari Asniati, Asniati AULIA, SITI Azhoma Gumala Berri Briliant Albar Budi Rahmadya Bunga Jacinda Creaktivina Faozi Zai Dewi, Tari Buana Dika Amelia Agustina Donard Games Dwivana Asri Chasvella ERI BESRA, ERI Fadhilah, Rifa Fahmy, Rahmi Fajri, Aulia Fanessa, Fanessa Fatah Mario Andaru Fauzana, Annisa Fhirasa Istivani Fitriyani, Widya Nurul Fitriyeni Oktaviani Ghina Luqyana Ref Ghina Luqyana Ref Hadelina, Rizka Hakimi, Nurul Hanifah Shabrina Hanifah Shabrina Hanum Yashthafi Anjani Harfiona Agustin Harits, Muhammad Dzakwan El Harzikra, Rafki Hia, Yulia Husnul Khatimah Husnul Khotimah Irwan, Naufal Rafif Kevry Ramdany Khalilul Rahman Khalilul Rahman Khalilul Rahman Khalilul Rahman Khalilul Rahman Kiki Yulianto Kurnia Sari, Dessy Laura Amelia Triani Luthfia Azizah Isra Maulana Irsyad Mazelfi, Ihsani Meuthia, Meuthia Muhammad Iqbal Abdi Lubis Muhammad Parikesit Wisnubroto Muhammad Parkesit Wisnubroto Muhammad Wafiq Muhammad Wafiq Muhammad Wafiq Naila Nurul Afifah Najla Shabrina Aulia Nurul Ulfah Primadini Nurul Ulfah Primadini Nurul Ulfah Primadini Abdalliza Zikra Nurul Ulfah Primadini Abdalliza Zikra Oktavia, Fitriyeni Primadini, Nurul Ulfa Puti Rahmayani Puti Rahmayani Putri Ananda, Resky Putri Triani Ma’ruf Putri Triani Ma’ruf Putri, Zelvoni Yunitra Rafki Harzikra Rahayu, Rita Rahma Dini Putri Rahman Syarif Masri Rahman, Khalilul Ratni Prima Lita Rayna Kartika, Rayna Regita Vyonda Retnosari Retnosari, Retnosari Rida Rahim Rita Rahayu Rizka Hadelina Rizki Dafa Naldi Saldi, Wardah Awwalin Sari, Dellani Mutia Saskia Fadhilla Saskia Fadhilla Sefnita, Sefnita Silmi Silmi Suziana, Suziana Syafira, Tama Aulia Tio Putra Wendari Tri, Diwah Ganda Triani, Laura Amelia Utami, Widi Mega Vera Pujani Verinita, Verinita Vika Ramadhani Vika Ramadhani Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Wulandari Putri Shayen Yana Mustika Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yuliantari Astasuci Nalurita Yurniwati Yurniwati Zazqia Ramadhani