<![CDATA[Enterprise value is the value of a company as determined by investors. This value can be based on the company's basic assets, such as cash and shares, or it can be based on how investors view the company. This research is a quantitative study that aims to determine how the effect of covid-19 on firm value is moderated by sustainability performance in ESG companies for the 2020-2022 period. The population of this study amounted to 45 companies and purposive sampling method so that the total sample was 33 esg companies in Indonesia. In analyzing secondary data, this study uses panel data regression with further examination using the Generalized Least Squares (GLS) model. This study uses secondary data obtained through the company's annual report and other data analysis. Multiple regression is used in analyzing the secondary data that has been collected. This study found that covid-19 has no effect on firm value. Sustainability performance shows negative statistical values caused by the observation period coinciding with the Covid-19 pandemic, when most companies experienced economic instability, and sustainability performance does not moderate covid-19 on firm value.]]>
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