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All Journal Hasanuddin Economics and Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Celebes Journal of Community Services
Natsir, Andi Iqra Pradipta
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Hasanuddin Economics and Business Review

 1 
Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'; Bachmid, Ummuhani
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

Abstract

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.
Eco-Control and Its Dual Impact on Environmental and Economic Performance Dharsana, Muhammad Try; Natsir, Andi Iqra Pradipta; Aksah, Naufal Muhammad; Ulumuddin, Ihya'
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5362

Abstract

This study examines the dual impact of eco-control on both environmental and economic performance in the manufacturing sector. Drawing on data from 183 managers of manufacturing companies in Indonesia, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between eco-control, environmental performance, and economic performance. The findings reveal that eco-control significantly enhances environmental performance, which in turn positively influences economic outcomes. Additionally, eco-control has a direct positive effect on economic performance, suggesting that firms with robust eco-control mechanisms are more likely to achieve greater operational efficiency and financial success. The mediation analysis further confirms that environmental performance plays a crucial role in transmitting the positive effects of eco-control to economic performance. These results contribute to the growing body of literature on sustainability and corporate strategy by demonstrating the value of integrating eco-control systems to achieve both environmental and economic objectives. The study also highlights the importance of eco-control in aligning corporate sustainability initiatives with long-term profitability, particularly in sectors with high environmental impact. Limitations and directions for future research are discussed, including the need for broader studies across different industries and regions.
When Green Tax Fails: How Tax Avoidance Undermines Sustainable Performance in Indonesia Natsir, Andi Iqra Pradipta; Kusumawati, Andi; Furqan, Muhammad; Djakiman, Cilun
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 2, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i2.6591

Abstract

Set within Indonesia’s UU HPP carbon-pricing regime, this study tests whether green tax pressure, access to green finance, and green employee behaviour improve sustainable firm performance through corporate social responsibility (CSR), and whether tax avoidance weakens this pathway. Evidence comes from a cross-sectional survey of 230 finance, CSR, and HR managers in energy, banking, and transportation firms, analysed with prediction-oriented PLS-SEM (SmartPLS 4) using mediation and moderation. Green tax, green finance, and green employee behaviour each relate positively to CSR; CSR, in turn, associates with higher sustainability performance on economic, social, and environmental dimensions. Tax avoidance significantly reduces the strength of the green tax–CSR association (interaction β = −0.19), indicating that aggressive fiscal conduct can blunt the intended behavioural effects of carbon-pricing signals. Measurement and structural diagnostics meet contemporary thresholds and indicate meaningful explanatory and predictive power. Implications include aligning carbon-tax incentives with risk-based anti-avoidance oversight and tax-transparency disclosure, embedding auditable CSR metrics in green instruments, and institutionalising pro-environmental routines while integrating tax, finance, and sustainability governance. The cross-sectional, sector-bounded design motivates longitudinal, multi-source extensions as Indonesia’s carbon pricing matures.
Co-Authors Adnan, Yusrifah Adwiah Aksah, Naufal Muhammad Alam, Ade Ikhlas Amal Amiruddin Amiruddin Bachmid, Ummuhani Dharsana, Try Djakiman, Cilun Haerial, Haerial Harahap, Andi Tenri Herman, Bahtiar Hermansyah, Fakhrul Indra Indrijawati, Aini Kusumawati, Andi Lasise, Sumardi Muhammad Furqan, Muhammad Muhammad Rais Rahmat Muhammad Try Dharsana Mursalim Nohong Naufal Muhammad Aksah Nindra, Nurhaliza Magfirah Nugraha, Rakhmat Nurul Prima Osman, Isnawati Putri, Anissa Aulya Rianda Ridho Hafizh Thaha, Rianda Ridho Hafizh SYAMSU ALAM Syamsuddin Syamsuddin Thaha, Rianda Ridho Hafidz Ulumuddin, Ihya' Utami, Rizky