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All Journal Research Horizon Economic and Business Horizon
I Made Pradana Adiputra
Universitas Pendidikan Ganesha, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Economic Value Added and External Financing Needs on Firm Value with Good Corporate Governance in Technology Sector Companies Putu Wahyu Permana Arta; I Made Pradana Adiputra; Ni Kadek Sinarwati
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1140

Abstract

Firm value in Indonesia’s technology sector remains fluctuating and unstable despite the sector’s high growth potential. This condition raises questions regarding the role of economic value added, external financing needs, and good corporate governance in influencing firm value. The purpose of this study is to analyze the effect of economic value added and external financing needs on firm value and to examine the moderating role of good corporate governance in technology sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using panel data from 24 companies over the 2021–2024 period. Data analysis is conducted using a random effect model regression with classical assumption tests and moderated regression analysis. The results show that economic value added has a negative and significant effect on firm value, while external financing needs have no significant effect. In addition, good corporate governance does not strengthen the relationship between external financing needs and firm value but weakens the relationship between economic value added and firm value. The conclusion indicates that firm value in the technology sector is more strongly driven by growth expectations and market dynamics rather than traditional financial indicators and corporate governance mechanisms.
Corporate Social Responsibility Reporting and Management Practices for Sustainable Community Development: A Study of Elevate Bali I Putu Gede Handi Junio; Lucy Sri Musmini; I Made Pradana Adiputra
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1392

Abstract

Sustainability has become an essential aspect of organizational practices as companies are increasingly expected to balance economic performance with social and environmental responsibilities. In the hospitality sector, Corporate Social Responsibility (CSR) programs play an important role in supporting sustainable community development. This study aims to examine the financial reporting and management practices of CSR programs at Elevate Bali during the 2022–2025 period, focusing on CSR financial data, accounting systems, and program planning effectiveness. This study employed a qualitative interpretive approach using a case study design to gain an in-depth understanding of CSR reporting practices and management processes. The results indicate that CSR funding increased consistently over the years, reflecting the company’s growing commitment to social and environmental responsibilities. However, the existing accounting chart was not specifically designed to track CSR activities in detail, limiting financial transparency and program evaluation. Furthermore, several CSR initiatives lacked structured strategic planning, reducing their long-term community empowerment potential. This study contributes by highlighting the importance of developing structured CSR accounting systems and strategic planning to enhance transparency, accountability, and sustainable development outcomes.
Co-Authors I Putu Gede Handi Junio Lucy Sri Musmini Ni Kadek Sinarwati Putu Wahyu Permana Arta