Corporate Governance and Firm Performance During Covid-19

In addition to analyzing the impact of the Covid-19 pandemic on corporate governance and business performance, this study also looks at how governance and performance relate to pandemics. The qualities of the board of directors and audit committees try to compensate governance. The return on assets and equity (ROA and ROE) measure performance. The hypotheses were tested using SPSS. Paired sample t-test shows the pandemic covid-19 does not affect directors' size and independence, ROA, and ROE. Pandemic has no effect on the leverage on ROA and ROE.