Corona’s Impact on the Pharmacy Sector
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Abstract
An additional twenty thousand cases were founded in the Indonesian pharmacy sector. The Coronavirus caused an explosion in stock prices in the pharmaceutical sector, which concerns diseases easily transmitted between humans. The health sector has been severely affected and must reset its common goal of ending the COVID-19 pandemic. The growth of the National pharmaceutical industry in Indonesia was highly expected to support the acceleration of national economic recovery, as stated in the G-20 presidency, namely the vision of supporting sustainability finance and sustainability trust in sustainable development (Mulyani, 2022). With economic sustainability development globally, investor confidence will be more significant in the company's sustainability reporting, so investors are willing to pour some of their funds (Shauki, 2022). Non-financial reporting (NFR) aspects focus on the environment, society and governance and reflect significant positive and negative impacts on humans, the environment and economic aspects (Shauki, 2022). The Indonesian Company's Sustainability Report demonstrates the commitment of companies in Indonesia. Researchers are trying to find empirical evidence of the impact of company performance with sustainability reporting as a moderating variable on the company's value. The results showed that the capital structure affects the company value; earnings and size do not affect the company value. Sustainability reporting as a moderation variable can strengthen the relationship between variable capital structure, company size and earnings.
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