Faktor yang mempengaruhi nilai perusahaan dengan Covid-19 sebagai variabel moderasi

Abstract

Analysis of the factors that influence the firm value with the moderating variable of Covid-19 is the purpose of this research. Quantitative method is the research method used. Purposive sampling is made as a sampling technique. Companies listed on the Indonesia Stock Exchange (IDX) in the property and real estate sector in 2017-2021 became this research population. Observation period is 5 years, namely 2017-2021 and 41 companies are the samples in this study. Data testing technique uses multiple regression analysis and moderated regression analysis with the SPSS program. Data processing shows that good corporate governance (GCG), firm size, profitability, and activity simultaneously have an effect on firm value. Firm value is not influenced by good corporate governance and firm size. Firm value is influenced by profitability and activity. Firm value is influenced by profitability and Covid-19 is able to moderate and weaken the relationship between the two.