INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Vol. 2 No. 8 (2025): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)

The Role of COVID-19 and CSR Disclosure in Weakening Corporate Value

Adinda Nurul Auliya (YAI College of Economics, Indonesia)
Reschiwati, Aang Syahdina (YAI College of Economics, Indonesia)



Article Info

Publish Date
19 Mar 2026

Abstract

This study aims to analyze Profitability (ROE), Company Size (SIZE) and Dividend Policy (DPR) on Company Value (PER), the role of Covid-19 (C-19) and CSR Disclosure (CSR) in weakening and strengthening Profitability (ROE), Company Size (SIZE) and Dividend Policy (DPR) on Company Value (PER). The population of this study is consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2023. The sample of this study using the purposive sampling method obtained 11 consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2023, resulting in a total of 110 observation data. The data analysis method uses Eviews12. The findings of the study indicate that ROE has a negative impact, while SIZE and DPR have no effect on PER. C-19 strengthens the relationship between ROE and PER, but does not moderate the effect of SIZE and DPR on PER. CSR actually weakens the relationship between ROE and PER and does not moderate the effect of SIZE and DPR on PER. The novelty of this research is that it uses a 10-year period to examine company value.

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Journal Info

Abbrev

INJOSER

Publisher

Subject

Religion Humanities Social Sciences

Description

INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) is a scientific journal that publishes articles in the fields of humanity, social science. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: ...