The coronavirus pandemic has spread all over the world, affecting both the health and economic sectors. The aim of this research was to observe stock prices of customer goods before and after the COVID-19 pandemic using event study and the comparison test. The sample included data of daily closing stock prices and volume of stock trade during the three months before (−90 days) and after (+90 days) the occurrence of the COVID-19 pandemic ongoing, totaling 2670 observation data both before and after the COVID-19 pandemic, for a total of 5340. The research findings indicate a significant difference between the daily closing stock price and volume of stock trade before and after the COVID-19 pandemic. The current research has both theoretical and practical implications: the findings strengthen the efficient market hypothesis, which states that the more complete the provided information, the more efficient the market. The practical implication is that investors should be careful when choosing to invest. Investors should choose customer goods sector companies that provide products that are much needed by customers, for example, pharmacy, food, beverages, etc. Future research is needed to investigate the long-term impact of the pandemic on the economy.

The disclosure of integrated reporting elements can reduce information asymmetry for investors when valuing a company. This study aimed to empirically evaluate the effect of manager compensation, directly or indirectly, on firm value, through the mediating role of the disclosure of integrated reporting elements. The research sample included manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX). The method of analysis was PLS-SEM, using the WarpPLS 7.0 application. The results showed that compensation significantly affects firm value and the disclosure of integrated reporting elements. Integrated reporting has a significant positive impact on firm value. In addition, the disclosure of integrated reporting can mediate the impact of manager compensation on increasing firm value. This research theoretically supports agency theory, disclosure theory, and signal theory, although it is not fully applicable to each country or region of the sample company. The current research contributes to the understanding of the importance of a company’s integrated reporting disclosure in improving company value among investors. Integrated reporting describes how a company creates value over time. Our results also suggest that regulators should oblige public companies to disclose integrated reporting.

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

Berdasarkan data yang diperoleh, penelitian ini dilakukan dengan tujuan untuk menganalisis peran good corporate governance dalam memoderasi profitabilitas dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan observasi selama 3 tahun yaitu periode 2017-2019. Variabel independen diproksikan dengan Return On Assets (ROA) sebagai variabel profitabilitas dan SIZE sebagai variabel ukuran perusahaan. Variabel moderasi diproksikan dengan Kepemilikan Manajerial (KM), sedangkan variabel terikat menggunakan proksi Tobins'Q. Populasinya adalah perusahaan manufaktur tahun 2017-2019 yang terdaftar di BEI. Sampel yang diambil adalah 79 perusahaan manufaktur dengan metode purposive sampling. Metode analisis menggunakan regresi linier berganda. Hasil penelitian yang diuji menunjukkan bahwa ROA dan SIZE berpengaruh terhadap nilai perusahaan. Namun, KM tidak mampu memoderasi pengaruh ROA terhadap nilai perusahaan. Dan KM memoderasi pengaruh SIZE terhadap nilai perusahaan.

Firm value can increase market confidence, not only for current performance but also for the company’s prospects in the future Fama (1978). To prove empirically the effect of chief executive officer (CEO) compensation and governance disclosure on firm value moderated by integrated reporting (IR) is the aim of this study. The study population is Asian companies registered in the Integrated Reporting database examples. Based on the specified sample criteria, 135 secondary data were obtained from 2019–2021. The analysis tool used to process the data is WarpPLS 7.0. This study gives the result that firm value is influenced by governance disclosure and IR moderates the effect of governance disclosure on firm value, while CEO compensation has no effect on firm value. The practical implications of this study are to confirm the importance of corporate governance disclosure, the role of IR in increasing the value of companies, and its impact on investment decisions. In addition, this study is also useful for regulators in relation to the preparation of corporate financial reporting policies so that they are transparent and accountable.

The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.