Compare Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies

Authors

  • Edra Arkananta Gultom State Polytechnic of Malang
  • Kurnia Ekasari State Polytechnic of Malang
  • Hesti Wahyuni State Polytechnic of Malang

DOI:

https://doi.org/10.54408/jabter.v2i4.169

Keywords:

Sustainability Performance, Financial Performance, Corporate Value, COVID-19 Pandemic

Abstract

This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.

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Published

2023-04-30

How to Cite

Arkananda Gultom, E., Ekasari, K., & Wahyuni, H. . (2023). Compare Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies. Journal of Applied Business, Taxation and Economics Research, 2(4), 370–381. https://doi.org/10.54408/jabter.v2i4.169

Issue

Vol. 2 No. 4 (2023): April 2023

Section

Articles

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Copyright (c) 2023 Edra Arkananta Gultom, Kurnia Ekasari, Hesti Wahyuni

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