Hasanuddin Economics and Business Review
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
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<![CDATA[The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia ]]>
<![CDATA[Inayah, Rhala Fitria]]>;
<![CDATA[Fuadi, Fauzan]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v8i3.6043
<![CDATA[This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.]]>
<![CDATA[The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism ]]>
<![CDATA[Agustina, Fitria Fertha]]>;
<![CDATA[Utami, Tika Putri]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v8i3.5615
<![CDATA[This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.]]>
<![CDATA[Enhancing Global Halal Tourism in Indonesia: The Mediating Role of Religious Commitment ]]>
<![CDATA[Manggarani, Cynthia Ayu]]>;
<![CDATA[Patiro, Shine Pintor Siolemba]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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DOI: 10.26487/hebr.v8i3.5885
<![CDATA[Halal tourism has become a significant global trend, forming a distinct market segment. Despite promotional efforts by governments and local communities, visitor numbers to halal destinations remain inconsistent. This study explores religious commitment as a moderating variable within the Theory of Trying framework, a model that effectively explains high-involvement consumer behaviors like tourism. While the Theory of Trying is less commonly applied in consumer behavior research compared to the Theory of Planned Behavior, it offers valuable insights into understanding tourist behavior. The study specifically examines whether religious commitment strengthens the intention of tourists to engage in halal tourism in Aceh. Employing a quantitative approach and Structural Equation Modeling (SEM) for data analysis, the findings reveal that attitudes toward success, failure, the process, and subjective norms significantly influence consumption behavior, with attitudes toward the process showing the strongest effect, highlighting the importance of psychological factors in shaping consumer intentions.]]>
<![CDATA[Confirmation Bias and Investment Decisions ]]>
<![CDATA[Astuti, Nur Afifah Hindriyani]]>;
<![CDATA[Giovanni, Axel]]>;
<![CDATA[Marwiyah, Siti]]>;
<![CDATA[Budiani, Dina]]>;
<![CDATA[Anggraeni, Yuniar Fitri]]>;
<![CDATA[Wibawa, Athfin Ghani]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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DOI: 10.26487/hebr.v8i3.5868
<![CDATA[This study aims to analyze the extent of development regarding research on the relationship between confirmation bias and investment decisions based on google scholar data base using bibliometric analysis, so as to see further research opportunities. The method used in this research is descriptive bibliometric analysis. There are 500 articles from the search results through Publish or Perish indexed by Google Scholar in 2000-2020 which are then stored in RIS format and processed through VOSviewer. The results of the co-authorship analysis show that Mikalef, P., Barber, B.M., and Grili, L. have the highest publication rate on this topic, both producing 5 documents. In addition, this analysis also shows a relationship that is divided into 3 clusters. While the results of co-occurrence analysis show that there are 8 clusters based on terms that become keywords in the article. Based on the results of bibliometric analysis, the topic of investment and confirmation bias has the brightest color than other keywords. This indicates that the topic has been widely used. Then based on overlay visualization on co-occurrence, the topic of investment and confirmation bias has a blue color. This indicates that research on these topics was widely conducted from 2000 to 2010. The keywords investment and confirmation bias have the brightest color than other keywords. This shows that many of the 500 articles analyzed through VosViewer have used these keywords.]]>
<![CDATA[Linking Reinforcement Strategies to Employee Performance: Evidence from an Indonesian HRM Case Study ]]>
<![CDATA[Nadaruddin, Nadaruddin]]>;
<![CDATA[Iriani, Nisma]]>;
<![CDATA[Arjang, Arjang]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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Check in Google Scholar
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DOI: 10.26487/hebr.v8i3.6051
<![CDATA[This study investigates the influence of incentive, reward, and punishment mechanisms on employee performance within the context of PT. Ecotropika Multikonsultan, a leading environmental consultancy firm in Indonesia. Drawing on reinforcement theory and strategic human resource management frameworks, the research aims to evaluate the effectiveness of both positive and corrective motivational tools in enhancing workplace outcomes. The study employs a quantitative survey approach, utilizing structured questionnaires distributed to 64 employees, followed by multiple linear regression analysis to assess variable influence. The findings indicate that all three factors—rewards, incentives, and punishment—have a significant and positive impact on employee performance, with reward exerting the strongest influence. These results underscore the importance of integrating both motivational and disciplinary strategies within HRM to drive performance. The study contributes to the literature by offering empirical insights into the nuanced application of behavioral reinforcement in a real-world organizational setting. While the scope is limited to a single institution, the implications are broadly relevant for organizations aiming to foster performance-driven cultures. This research provides actionable guidance for HR professionals and organizational leaders on how to optimize workforce potential through strategically designed incentive and control systems.]]>
<![CDATA[The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism ]]>
<![CDATA[Agustina, Fitria Fertha]]>;
<![CDATA[Utami, Tika Putri]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v8i3.5615
<![CDATA[This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.]]>
<![CDATA[Confirmation Bias and Investment Decisions ]]>
<![CDATA[Astuti, Nur Afifah Hindriyani]]>;
<![CDATA[Giovanni, Axel]]>;
<![CDATA[Marwiyah, Siti]]>;
<![CDATA[Budiani, Dina]]>;
<![CDATA[Anggraeni, Yuniar Fitri]]>;
<![CDATA[Wibawa, Athfin Ghani]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v8i3.5868
<![CDATA[This study aims to analyze the extent of development regarding research on the relationship between confirmation bias and investment decisions based on google scholar data base using bibliometric analysis, so as to see further research opportunities. The method used in this research is descriptive bibliometric analysis. There are 500 articles from the search results through Publish or Perish indexed by Google Scholar in 2000-2020 which are then stored in RIS format and processed through VOSviewer. The results of the co-authorship analysis show that Mikalef, P., Barber, B.M., and Grili, L. have the highest publication rate on this topic, both producing 5 documents. In addition, this analysis also shows a relationship that is divided into 3 clusters. While the results of co-occurrence analysis show that there are 8 clusters based on terms that become keywords in the article. Based on the results of bibliometric analysis, the topic of investment and confirmation bias has the brightest color than other keywords. This indicates that the topic has been widely used. Then based on overlay visualization on co-occurrence, the topic of investment and confirmation bias has a blue color. This indicates that research on these topics was widely conducted from 2000 to 2010. The keywords investment and confirmation bias have the brightest color than other keywords. This shows that many of the 500 articles analyzed through VosViewer have used these keywords.]]>
<![CDATA[Enhancing Global Halal Tourism in Indonesia: The Mediating Role of Religious Commitment ]]>
<![CDATA[Manggarani, Cynthia Ayu]]>;
<![CDATA[Patiro, Shine Pintor Siolemba]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v8i3.5885
<![CDATA[Halal tourism has become a significant global trend, forming a distinct market segment. Despite promotional efforts by governments and local communities, visitor numbers to halal destinations remain inconsistent. This study explores religious commitment as a moderating variable within the Theory of Trying framework, a model that effectively explains high-involvement consumer behaviors like tourism. While the Theory of Trying is less commonly applied in consumer behavior research compared to the Theory of Planned Behavior, it offers valuable insights into understanding tourist behavior. The study specifically examines whether religious commitment strengthens the intention of tourists to engage in halal tourism in Aceh. Employing a quantitative approach and Structural Equation Modeling (SEM) for data analysis, the findings reveal that attitudes toward success, failure, the process, and subjective norms significantly influence consumption behavior, with attitudes toward the process showing the strongest effect, highlighting the importance of psychological factors in shaping consumer intentions.]]>
<![CDATA[The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia ]]>
<![CDATA[Inayah, Rhala Fitria]]>;
<![CDATA[Fuadi, Fauzan]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v8i3.6043
<![CDATA[This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.]]>
<![CDATA[Linking Reinforcement Strategies to Employee Performance: Evidence from an Indonesian HRM Case Study ]]>
<![CDATA[Nadaruddin, Nadaruddin]]>;
<![CDATA[Iriani, Nisma]]>;
<![CDATA[Arjang, Arjang]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v8i3.6051
<![CDATA[This study investigates the influence of incentive, reward, and punishment mechanisms on employee performance within the context of PT. Ecotropika Multikonsultan, a leading environmental consultancy firm in Indonesia. Drawing on reinforcement theory and strategic human resource management frameworks, the research aims to evaluate the effectiveness of both positive and corrective motivational tools in enhancing workplace outcomes. The study employs a quantitative survey approach, utilizing structured questionnaires distributed to 64 employees, followed by multiple linear regression analysis to assess variable influence. The findings indicate that all three factors—rewards, incentives, and punishment—have a significant and positive impact on employee performance, with reward exerting the strongest influence. These results underscore the importance of integrating both motivational and disciplinary strategies within HRM to drive performance. The study contributes to the literature by offering empirical insights into the nuanced application of behavioral reinforcement in a real-world organizational setting. While the scope is limited to a single institution, the implications are broadly relevant for organizations aiming to foster performance-driven cultures. This research provides actionable guidance for HR professionals and organizational leaders on how to optimize workforce potential through strategically designed incentive and control systems.]]>
