This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure & environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.

Dampak Covid-19 bukan hanya berpengaruh terhadap perubahan tatanan kehidupan sosial tetapi juga menurunkan kinerja perekonomian dunia, termasuk Indonesia. Berdasarkan survey dampak Covid-19terhadap pelaku usaha yang dilakukan oleh BPS RI terdapat 8,76% usaha yang berhenti beroperasi. Aktivitas bisnis pelaku UMKM juga ikut terdampak efek dari pandemic termasuk pelaku UMKM di kabupaten Sukoharjo. Dikondisi saat ini, pelaku usaha UMKM harus mampu merencanakan pengembangan usaha pasca Covid-19, untuk itu pengetahuan dan keterampilan para pelaku UMKM mengenai studi kelayakan usaha sangat diperlukan. Tujuan pengabdian ini adalah: (1) Memberikan pelatihan dan pendampingan analisis kelayakan usaha pelaku UMKM di Sukoharjo. Metode pelaksanaan kegiatan ini adalah diskusi, ceramah, tutorial, latihan, monitoring dan evaluasi. Kegiatan pelatihan dan pendampingan kelayakan usaha penting diberikan kepada pelaku UMKM untuk meningkatkan pengetahuan dan pemahaman mereka dalam menjalankan usaha bisnis yang jauh lebih lebih baik. Dari hasil pelatihan dan pendampingan kepada peserta, diperoleh peningkatan hasil pre-test dan post-test pada semua aspek penilaian dari pengetahuan dasar analisis kelayakan usaha dan aspek-aspek penilaian bisnis.

<p><em>The purpose of this study was to analyze the effect of good corporate governance and company charactheristics on sustainability report. The population of this study was 71 companies obtained from all consumer goods industry listed on the Indonesian Stock Exchange. The research sample was selected using purposive sampling technique and 12 companies was selected in order to obtain 48 units of analysis. This study used logistic regression analysis. The result of this study is that the audit committee has a positive effect on the sustainability report. Company size has a negative effect on sustainability report. Independent commissioner, managerial ownership, profitability, and liquidity have no effect on the sustainability report. Further research is expected to use different research objects, a wider research period, and use other variables outside of the variablles in order to see the effect of other variables on the sustainability report</em>.</p>

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation.

Earnings response coefficient (ERC) is one of the important things for companies and investors, as it reflects a company’s good value. The COVID-19 pandemic, which is happening globally, has greatly affected capital market conditions and companies in general. It is necessary to examine what factors affect ERC significantly to provide an overview to the company while maintaining the good name of the company. This study aims to analyze the effect of firm growth, leverage, information asymmetry, and systematic risk on ERC with dividend payout ratios as moderating on the Indonesia Stock Exchange and Singapore Stock Exchange. The study uses a quantitative approach with secondary data in the form of companies’ annual reports. Population was made up of food and beverage and tobacco manufacturing companies in 2018–2020. It consists of 38 JASICA index companies on IDX, and 33 SGX index companies on SGX. The results showed that, firstly, leverage and systematic risk had a significant negative effect on ERC. Second, firm growth and information asymmetry have no effect on ERC. Third, dividend payout ratio can weaken a positive influence of information asymmetry on ERC. Fourth, dividend payout ratio failed to moderate a positive effect of firm growth and a negative effect of leverage and systematic risk on ERC. All variables have no significant statistical difference between the two stock exchanges. These results indicate that a company must improve the performance and quality of information; pay attention to obligations, mitigate and manage risk to obtain optimal ERC.