PENGARUH BOIKOT DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
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Abstract
This study aims to determine the effect of boycott and financial performance (CR, TATO, DER, and ROA) on firm value (P/E Ratio). The research method used was a quantitative approach with the period 2022-2024. The sample was selected using purposive sampling, resulting in 9 boycotted companies related to the boycott of pro-Israel products. The model specification test in this study employed panel data regression using the fixed effect model. The findings of this study indicated that: (1) boycott had a negative and significant effect on firm value, (2) company performance proxied by CR had no effect on firm value, (3) company performance proxied by TATO had no effect on firm value, (4) company performance proxied by DER had a negative and significant effect on firm value, and (5) company performance proxied by ROA had a negative and significant effect on firm value.
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