ARIENATA, Ketut Yoga Widiyasa
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The Influence of Corporate Social Responsibility and Environmental Management Accounting on the Sustainability Performance of the Patra Bali Resort and Villas ARIENATA, Ketut Yoga Widiyasa; SAPUTRA, Komang Adi Kurniawan; MANUABA, I. B. Made Putra
Journal of Tourism Economics and Policy Vol. 4 No. 1 (2024): Journal of Tourism Economics and Policy (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i1.994

Abstract

This research aims to examine and analyze the impact of Corporate Social Responsibility and Environmental Management Accounting on Sustainability Performance. Conducted by The Patra Bali Resort & Villas, the study includes 79 respondents selected through saturation sampling. All data obtained from the questionnaire distribution are deemed suitable and further analyzed using multiple linear regression, hypothesis testing (t-test and F-test). The results indicate that (1) Corporate Social Responsibility significantly and positively influences Sustainability Performance at The Patra Bali Resort & Villas. This suggests that an increase in Corporate Social Responsibility leads to an improvement in Sustainability Performance at The Patra Bali Resort & Villas. (2) Environmental Management Accounting significantly and positively affects Sustainability Performance at The Patra Bali Resort & Villas. This implies that better or increased Environmental Management Accounting results in an improved Sustainability Performance at The Patra Bali Resort & Villas.