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All Journal Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Made Oka Candra Andreana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PHILANTHROPY DISCLOSURE DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI I Gst Ayu Eka Damayanthi; I Gusti Ngurah Agung Suaryana; Made Oka Candra Andreana; Anisa Virdawati Amara; Ni Kadek Dian Purwanti; Putu Dhira Pratiwimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.01.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i01.p01

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh philanthropy disclosure dan risiko sistematis terhadap nilai perusahaan dengan menggunakan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2019-2023. Hasil seleksi sampel menggunakan metode purposive sampling berjumlah 276 perusahaan dianalisis dengan teknik analisis regresi moderasi. Hasil penelitian menunjukkan bahwa philanthropy disclosure berpengaruh positif terhadap nilai perusahaan, risiko sistematis berpengaruh negatif terhadap nilai perusahaan, ukuran perusahaan memperlemah pengaruh positif philanthropy disclosure terhadap nilai perusahaan, namun memperkuat pengaruh negatif risiko sistematis terhadap nilai perusahaan. Implikasi teoretis penelitian ini mampu mengonfirmasi teori sinyal dan teori stakeholder berdasarkan hasil uji hipotesis yang dilakukan. Implikasi praktis penelitian ini memberikan informasi kepada investor dan manajer mengenai faktor yang dapat dipertimbangkan untuk menilai perusahaan.     This study aims to obtain empirical evidence on the effect of philanthropy disclosure and systematic risk on firm value using firm size as a moderating variable. The population in this study were mining companies listed on the IDX for the 2019-2023 period. The results of sample selection using the purposive sampling method totaling 276 companies were analyzed using the moderation regression analysis technique. The results of the study indicate that philanthropy disclosure has a positive effect on firm value, systematic risk has a negative effect on firm value. Firm size weakens the positive effect of philanthropy disclosure on firm value, but strengthens the negative effect of systematic risk on firm value. The theoretical implications of this study are able to confirm the signal theory and stakeholder theory based on the results of the hypothesis tests conducted. The practical implications of this study provide information to investors and managers regarding factors that can be considered in assessing a company.
Analisis Perbedaan Kinerja Keuangan Saat dan Pasca Pandemi Covid-19 sebagai Dampak dari Penerapan Strategi Cost Leadership Luh Indira Kinasih Iswandar; Made Oka Candra Andreana
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.6544

Abstract

The Covid-19 pandemic has impacted several sectors, including the aviation industry, prompting company management to implement adaptive strategies such as cost efficiency to maintain operational continuity and financial health. This study uses a quantitative approach to examine differences in financial performance during and after the Covid-19 pandemic as a result of the implementation of a cost leadership strategy. Using secondary data from the annual report of I Gusti Ngurah Rai Airport, Bali, for the 2020–2024 period, the analysis used the Wilcoxon Signed Rank Test. The results show no significant difference in cost leadership between the pandemic and post-pandemic periods (Sig. 0.686), indicating consistent implementation. However, financial performance, as measured by Net Profit Margin, showed a significant difference (Sig. 0.043), increasing from a minimum value of –155% during the pandemic to a maximum of 30% post-pandemic. These findings suggest that there is a significant difference in financial performance due to the implementation of a cost leadership strategy, which plays a role in supporting recovery and improving financial performance after the crisis.
Analysis of Fraud Heptagon Theory on the Tendency of Fraud in Village Credit Institutions Ni Luh Emi Pradewi; Made Oka Candra Andreana
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.627

Abstract

The tendency of fraud is an unlawful act committed to gain personal or group benefits. Fraud cases that occurred in the Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Klungkung Regency indicate weak supervision and governance. Based on the Fraud Heptagon Theory, the tendency of fraud is affected by seven factors, namely pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity. This study aims to analyze the effect of pressure, opportunity, rationalization, competence, arrogance, culture, and religiosity on the tendency of fraud. This research employs a quantitative approach with 115 respondents from 64 active LPDs in the mainland area of Klungkung Regency, determined through purposive sampling. Data were collected using questionnaires and analyzed through the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS 4. The results show that pressure, opportunity, rationalization, competence, and arrogance have a positive effect on the tendency of fraud, while culture and religiosity have a negative effect on the tendency of fraud. The implications of this study can serve as a consideration for LPDs and traditional communities to strengthen supervisory systems, enhance ethics, and instill cultural and religious values to reduce the tendency of fraud.
Co-Authors Anisa Virdawati Amara I Gst Ayu Eka Damayanthi I Gusti Ngurah Agung Suaryana Luh Indira Kinasih Iswandar Ni Kadek Dian Purwanti Ni Luh Emi Pradewi Putu Dhira Pratiwimba