Good corporate governance or corporate social responsibility: which affects the firm value and performance?

The Covid-19 pandemic has had an adverse impact on the performance of companies around the world. Therefore, many companies must try to maintain their performance conditions so that they can survive during the COVID-19 pandemic and the new normal era by maximizing the performance of good corporate governance and corporate social responsibility. This study aims to find empirical evidence regarding the leading indicators of corporate governance that affect company performance and value during the COVID-19 pandemic in the new normal era. The population of this study includes all public companies listed on the Indonesia Stock Exchange and listed on the Taiwan Stock Exchange. The total amount of data used in this study is 162 observations. Data analysis carried out in this study is a multiple regression method. The results of the research that has been done show empirical evidence that the variables of management ownership, institutional ownership, board of commissioners ratio, and audit committee size have no effect on performance and firm value. While the variable size of the board of directors and the implementation of corporate social responsibility was found to have an effect on the performance and value of the company.