Amkop Management Accounting Review (AMAR)
Vol. 6 No. 2 (2026)

Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective

Paramartha, I Nyoman Satya (Unknown)
Telagawathi, Ni Luh Wayan Sayang (Unknown)
Sumadi Putra, Komang Endrawan (Unknown)



Article Info

Publish Date
09 Apr 2026

Abstract

This study investigates the psychological determinants of tourist loyalty in Green Tourism Villages across Bali Province through the lens of the Theory of Planned Behavior (TPB). Despite the proliferation of community-based green tourism initiatives, repeat visitation rates remain suboptimal, threatening the long-term sustainability of these enterprises. Using a quantitative survey of 384 domestic and international tourists who visited Green Tourism Villages in Bali, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that attitude toward environmentally friendly behavior exerts the strongest influence on behavioral intention (β = 0.421, p < 0.001), followed by subjective norms (β = 0.312, p < 0.001) and perceived behavioral control (β = 0.287, p < 0.001). All three determinants also demonstrate significant direct effects on tourist loyalty. Importantly, behavioral intention partially mediates the relationships between all three TPB determinants and tourist loyalty. The findings advance theoretical understanding of loyalty formation in sustainable tourism contexts by extending TPB to a multidimensional loyalty construct within a collectivist cultural setting. This study offers practical guidance for destination managers to design psychologically informed strategies that cultivate favorable attitudes, leverage social influence, and enhance perceived control to foster enduring tourist loyalty.

Copyrights © 2026






Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...