Sidik Ismanu, Anik Kusmintarti, Sugeng Sulistiono
Company performance in this study is measured by value of company. This research was conducted before and during the Covid-19 pandemic. The research objective was to examine the influence of implementation of enterprise risk management, firm size, debt ratio, current ratio, and return on assets ratio and price earnings ratio on value of company. The population study is financial service companies and construction services companies that are going public in Indonesia. Determination of the sample by purposive sampling, and selected 25 companies. This study uses quarterly company financial data for a 4-year period from 2017 to 2020. The data analysis model used is the multiple regressions linear. Before the Covid-19 pandemic, firm size, current ratio, return on assets ratio and price earnings ratio have effect on value of company. During the Covid-19 pandemic, firm size and price earnings ratio have effect on value of company. The implementation of enterprise risk management before and during the covid-19 pandemic can minimize the risks.