Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis

POST-PANDEMIC GOVERNANCE, FINANCE, AND INNOVATION IN INDONESIAN HEALTHCARE FIRM VALUE

Astuti, Elly (Unknown)
Yusdita, Elana Era (Unknown)
Widianti, Putri (Unknown)
Kinanthy, Adynda Surya Aprilya (Unknown)
Lestari, Irma Wahyu (Unknown)
Wangi, Claratu (Unknown)



Article Info

Publish Date
31 Mar 2026

Abstract

This research examines the Indonesian healthcare sector's efforts to enhance efficiency and competitiveness through digital transformation, amid challenges such as limited service access and resource inequality. It highlights the importance of innovation and corporate governance, particularly gender diversity, as essential elements of corporate sustainability. The study investigates factors influencing firm value, specifically financial performance, governance mechanisms, and innovation. Using multiple linear regression, the findings indicate that profitability, capital structure, firm size, and institutional ownership positively affect corporate valuation. In contrast, the ratio of intangible assets used as a proxy for innovation shows a negative relationship, while liquidity and gender diversity do not have a significant impact. These results suggest that the economic benefits of digital innovation and diversity have not been fully recognized in market valuations, highlighting ongoing challenges in translating strategic initiatives into value. The research contributes to existing scholarship by reinforcing the roles of financial performance and corporate governance as key drivers of firm value, especially in the rapidly evolving digital transformation landscape of emerging economies.

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Journal Info

Abbrev

riset

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. ...