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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2025.v14.i08
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Jurnal Ekonomi dan Bisnis aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business, science in management, business strategy and entrepreneurship and scientific papers with emphasis contents of the article on the use of quantitative analysis tools (econometrics, parametric and non-parametric statistics, descriptive statistics, input-output, CGE, etc.) in studies of economic and social. E-Jurnal Ekonomi dan Bisnis recognizes that informational problems are pervasive in financial markets and business organizations and that accounting plays an important role in resolving such problems. E-Jurnal Ekonomi dan Bisnis welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view management, business strategy and entrepreneurship as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics, however, also seeks papers that complement economics-based theorizing with theoretical developments originating in other social science disciplines or traditions. While many papers in E-Jurnal Ekonomi dan Bisnis use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of E-Jurnal Ekonomi dan Bisnis is broad, it is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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INTERVENING DISIPLIN KERJA PADA PENGARUH INSENTIF FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN Noviana Halim Noviari; Wayan Gede Supartha; Luh Komang Candra Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p10

Abstract

Politeknik Elbajo Commodus Kabupaten Manggarai Barat, NTT telah lima tahun terus memberikan peningkatan insentif finansial dan non finansial, tapi belum diketahui secara pasti dampak positipnya terhadap peningkatan disiplin dan kinerja karyawan. Untuk itu diadakan penelitian menganalisis intervening disiplin kerja pada pengaruh insentif finansial dan non finansial terhadap kinerja karyawan. Karyawan Politeknik Elbajo Comodus yang berjumlah 50 orang dijadikan populasi. Sampel ditentukan secara Saturation Sampling. Desain penelitian menggunakan penelitian kuantitatif kausalitas yang didalamnya memberikan penjelasan tentang intervening disiplin kerja pada pengaruh insentif finansial dan non finansial terhadap kinerja karyawan dibantu teknik analisis Structural Equation Modeling. Penelitian ini menemukan bahwa Insentif finansial dan non-finansial memiliki pengaruh positif signifikan terhadap disiplin kerja. Dan berpengaruh berbeda terhadap kinerja karyawan. Disiplin kerja memiliki pengaruh positif signifikan terhadap kinerja karyawan. Serta Insentif dan Insentif Non Finansial memiliki pengaruh positif signifikan terhadap kinerja karyawan dimediasi disiplin kerja. Temuan ini diharapkan dapat membantu pimpinan Politeknik Elbajo Commodus dalam mengembangkan disiplin dan kinerja karyawan.     Politeknik Elbajo Commodus, West Manggarai Regency, East Nusa Tenggara (NTT), has continuously increased both financial and non-financial incentives over the past five years; however, the positive impact of these incentives on employee discipline and performance has not been clearly identified. Therefore, this study aims to analyze the intervening role of work discipline in the relationship between financial and non-financial incentives and employee performance. The population of this study consisted of all 50 employees of Politeknik Elbajo Commodus, with the sample determined using a saturation sampling technique. This research employed a causal quantitative research design, which explains the intervening role of work discipline in the effect of financial and non-financial incentives on employee performance, supported by Structural Equation Modeling (SEM) as the analytical technique. The results indicate that both financial and non-financial incentives have a significant positive effect on work discipline, while they show different effects on employee performance. Work discipline has a significant positive effect on employee performance. In addition, financial and non-financial incentives have a significant positive effect on employee performance through the mediation of work discipline. These findings are expected to assist the management of Politeknik Elbajo Commodus in enhancing employee discipline and performance.
NIGHTTIME LIGHT SEBAGAI PROKSI INDEKS PEMBANGUNAN MANUSIA INDONESIA TAHUN 2022 Maulana Faris; Ilmiawan Auwalin
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p02

Abstract

Indeks Pembangunan Manusia (IPM) adalah ukuran yang digunakan untuk menilai keberhasilan suatu negara dalam meningkatkan kualitas sumber daya manusianya. Namun, menghitung IPM membutuhkan pengumpulan data yang panjang dan mahal. Data Cahaya Malam (Night Time Life/NTL) dapat menjadi sumber data alternatif yang dapat digunakan sebagai proksi untuk IPM. Penelitian ini bertujuan untuk mengkaji kondisi NTL kabupaten/kota di seluruh Indonesia dan menentukan bagaimana NTL dapat berfungsi sebagai proksi untuk IPM. Penelitian menggunakan regresi linier antara IPM dan NTL dengan dan tanpa variabel kontrol. Hasilnya menunjukkan bahwa kota administratif Jakarta Pusat adalah kota paling terang dengan rata-rata NTL sebesar 46,36. Model regresi pertama dibuat dengan IPM sebagai variabel dependen dan NTL sebagai variabel independen. Model kedua menambahkan variabel kontrol Harapan Hidup, Harapan Lama Sekolah, dan persentase kemiskinan moneter. Dalam kedua model, NTL memiliki hubungan positif yang signifikan dengan IPM. Model dengan variabel kontrol mampu menjelaskan hingga 90,4 persen dari variasi IPM. Pada kedua model terbukti NTL mampu menjadi proksi dalam menghitung IPM dan dimanfaatkan dalam pengambilan kebijakan yang berkaitan dengan IPM.   The Human Development Index (HDI) is an indicator of a country's success in developing quality human resources. However, calculating the HDI requires lengthy and expensive data collection. Nighttime Light (NTL) data can be an alternative data source that can be used as a proxy for the HDI. This study aims to examine the NTL conditions of districts/cities throughout Indonesia and determine how NTL can serve as a proxy for the HDI. The study used linear regression between HDI and NTL with and without control variables. The results indicate that the administrative city of Central Jakarta is the brightest city with an average NTL of 46.36. The first regression model was created with the HDI as the dependent variable and NTL as the independent variable. The second model added control variables of Life Expectancy, Expected Years of Schooling, and the percentage of monetary poverty. In both models, NTL had a significant positive relationship with the HDI. The model with control variables was able to explain up to 90.4 percent of the HDI variation. In both models, it is proven that NTL is able to be a proxy in calculating the HDI and is used in policy making related to the HDI.
DETERMINANTS OF PROFITABILITY: EVIDENCE FROM INFRASTRUCTURE SECTOR ON INDONESIA STOCK EXCHANGE Fayad Setiawan; Sunita Dasman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.v14.i08.p01

Abstract

This study aims to investigate the effects of corporate growth, leverage, and size on profitability. The two primary ideas that make up the theoretical framework are signaling theory and trade-off theory. This kind of study employs a quantitative approach, which entails processing data as numerical values. This study uses secondary data that was obtained from the Indonesia Stock Exchange's official website. 69 infrastructure-related businesses that are listed on the Indonesia Stock Exchange make up the study's population. This study's sampling strategy combines purposive sampling with non-probability sampling, in which the samples are chosen according to predetermined standards. Forty-five firms were utilized as samples in this investigation. Using Eviews 12 software, panel data regression is the data analysis method utilized in this study. Descriptive statistical analysis, partial hypothesis testing, traditional assumption testing, and determination coefficient keys are all examples of data analysis testing. The study's findings suggest that, business size has no discernible effect on profitability. Profitability is significantly impacted, by debt and business expansion.
PENGARUH GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Kadek Meira Pertiwi; Dodik Ariyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p02

Abstract

Salah satu faktor yang dapat memengaruhi investor terhadap suatu bisnis adalah nilai perusahaannya. Nilai perusahaan yang tinggi menciptakan investor lebih yakin dengan keberhasilan perusahaan. Tujuan dari riset ini ialah untuk mengetahui pengaruh green accounting dan struktur modal terhadap nilai perusahaan dengan Good Corporate Governance sebagai pemoderasi. Perusahaan yang terdaftar di BEI dalam sektor basic materials dari 2021 hingga 2023 menjadi fokus riset ini. Dengan mempergunakan purposive sampling, diperoleh 204 observasi. Data dianalisis mempergunakan Moderated Regression Analysis (MRA). Penelitian ini memperoleh hasil bahwa green accounting dan struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan. Good Corporate Governance memperkuat pengaruh green accounting dan struktur modal terhadap nilai perusahaan. Riset ini memberi dukungan teoritis untuk teori legitimasi dan teori keagenan, khususnya yang berkaitan dengan Good Corporate Governance. Saat menciptakan keputusan investasi, investor dapat mempergunakan temuan studi ini untuk menjadi pertimbangan, gambaran, dan lebih memahami nilai perusahaan, green accounting, struktur modal, dan Good Corporate Governance.   One factor that can influence investor toward a business is its firm value. High firm value make investor more comfortable with a company success The purpose of this study aims to determine the effect of green accounting and capital structure on firm value with Good Corporate Governance as a moderator. Companies listed on the Indonesia Stock Exchange in the basic materials sector from 2021 to 2023 were focus of this study. By using purposive sampling, 204 observations were obtained. The data was analysed using Moderated Regression Analysis (MRA). This study found that green accounting and capital structure has a significant negative effect on firm value. Good Corporate Governance strengthens the effect of green accounting and capital structure on firm value. This study provides theoretical support for legitimacy theory and agency theory, especially those related to Good Corporate Governance. When making investment decisions, investors can use the findings of this study to consider, describe, and better understand firm value, green accounting, capital structure, and Good Corporate Governance.
DETERMINAN YANG MEMENGARUHI PERUBAHAN ANGGARAN BANTUAN SOSIAL Nurul Diah Utami; Rohmad Yuliantoro Catur Wibowo
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p04

Abstract

Kemiskinan merupakan tantangan yang harus segera diselesaikan. Pemerintah daerah bertanggungjawab secara penuh dalam pengelolaan keuangan untuk memberikan pelayanan terbaik berupa fasilitas dan kebutuhan yang dapat menunjang kebutuhan sehari-hari guna meningkatkan kesejahteraan masyarakat dan mengentaskan kemiskinan. Tujuan penelitian untuk menguji perubahan anggaran belanja bantuan sosial yang dipengaruhi otonomi keuangan, SiLPA, akumulasi surplus serta varians anggaran belanja secara parsial dan simultan. Populasi penelitian ini merupakan kabupaten/kota di provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta rentang waktu 2019-2023 dengan sampel yang ditentukan menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan, menghasilkan 175 data. Data yang digunakan merupakan data sekunder berupa Laporan Realisasi Anggaran yang bersumber dari website Direktorat Jenderal perimbangan Keuangan (DJPK) dan dianalisis menggunakan program EViews 12. Analisis regresi pada penelitian menunjukkan otonomi keuangan dan SiLPA tidak berpengaruh terhadap perubahan anggaran belanja bantuan sosial. Sedangkan akumulasi surplus dan varians anggaran   Poverty is a challenge that must be resolved. Local government have a fully responsibility for financial management to provide the best services of facilities and necessities that can support daily needs in order to improve community welfare and alleviate poverty. The purpose of this research was to examine rebugeting in social assistance expenditure that were influenced by financial autonomy, SiLPA, accumulated surplus and variance expenditure partially and simultaneously. The population of this research were regency/city in the provinces of Central Java and Yogyakarta Special Region in 2019-2023 with sampling techniques used was purposive sampling based on predetermined criteria, resulting 175 data. The data used are secondary data from of Statement of Budget Realization sourced from the website of the Directorate General of Fiscal Balance (DJPK) and analyzed using the Eviews 12 program. Regression analysis of this research indicates that are financial autonomy and SiLPA has no effect on social assistance expenditure rebudgeting. While accumulation surplus and variance expenditure has effect on social assistance expenditure rebudgeting.
ANALISIS HARGA PEMBELIAN TENAGA LISTRIK YANG OPTIMAL UNTUK PEMBANGKIT ENERGI TERBARUKAN DI KAWASAN TIMUR INDONESIA Supriadi; Budi Sudiarto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p08

Abstract

Menurut data Kementerian Energi dan Sumber Daya Mineral, kawasan timur Indonesia memiliki potensi energi terbarukan yang siginifikan seperti tenaga surya, air, angin, dan biomassa, yang tersebar di sejumlah provinsi. Namun pemanfaatannya masih rendah dan didominasi oleh energi fosil, terutama dari Pembangkit Listrik Tenaga Diesel yang mahal dan tidak ramah lingkungan. Salah satu kendalanya adalah harga pembelian listrik dari pembangkit energi terbarukan yang belum kompetitif sehingga kurang diminati investor. Sebaliknya, jika harganya terlalu tinggi, hal ini dapat membebani keuangan PLN dan meningkatkan biaya pokok penyediaan tenaga listrik. Oleh karena itu, diperlukan analisis untuk menentukan harga pembelian listrik yang optimal, yaitu harga yang cukup menarik bagi pengembang swasta tetapi tetap efisien bagi PLN. Analisis ini mengacu pada Peraturan Presiden Nomor 112 Tahun 2022 tentang Percepatan Pengembangan Energi Terbarukan untuk Penyediaan Tenaga Listrik, dengan pendekatan perhitungan Net Present Value (NPV) dan Internal Rate of Return (IRR) untuk menilai kelayakan proyek. Hasil analisis menunjukkan bahwa pembangkit listrik tenaga biomassa (PLTBm), pembangkit listrik tenaga biogas (PLTBg), dan pembangkit listrik tenaga panas bumi (PLTP) tidak layak untuk dikembangkan pada sebagian besar provinsi pada harga acuan tertinggi yang ditetapkan pemerintah. Sementara itu, PLTS merupakan pembangkit yang paling layak dengan IRR tertinggi dan kisaran harga optimal Rp1.403 – Rp2.313 per kWh, serta potensi penghematan biaya PLN hingga Rp1,29 triliun per tahun melalui substitusi PLTD ke pembelian listrik pembangkit energi terbarukan.   Based on data from the Ministry of Energy and Mineral Resources, Eastern Indonesia has significant renewable energy potential—including solar, hydro, wind, and biomass—distributed across various provinces. However, its utilization remains low and is still dominated by expensive and environmentally harmful diesel power plants. A key barrier is the uncompetitive purchase price of renewable electricity, which discourages investment, while excessively high prices risk burdening PLN's finances. This study analyzes the optimal electricity purchase price that balances investor attractiveness and PLN’s cost efficiency, referring to Presidential Regulation No. 112 of 2022 and applying Net Present Value (NPV) and Internal Rate of Return (IRR) to assess project viability. The analysis also compares renewable electricity prices with diesel power plants generation costs to estimate potential savings. Results show that biomass, biogas, and geothermal plants are largely unfeasible at the current ceiling price, whereas solar PV is the most viable, offering the highest IRR and an optimal price range of Rp1,403–Rp2,313 per kWh, with potential annual savings for PLN reaching Rp1.29 trillion through diesel substitution.
REAL EARNINGS MANAGEMENT AND FIRM VALUE: THE ROLE OF INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE Ni Luh Putu Nirmala Jayanti; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Firm value can be seen as the perception of investors in assessing the success of a firm through share prices. The share valuation that investors often use is PBV with the expectation of gaining profits. Managers are motivated to maintain profits with various efforts, such as real earnings management (REM). This study aims to obtain empirical evidence of the effect of REM on firm value moderated by institutional ownership. The research focuses on infrastructure firms listed on the Indonesia Stock Exchange during 2021-2023. The research method uses non-probability sampling, purposive sampling technique as many as 83 observations. Firm value is measured by PBV, REM is measured by Roychowdhury's 2006 model, and institutional ownership is calculated by the institutional shares divided by total outstanding shares. Through MRA analysis, it is obtained that REM has a negative effect on firm value and institutional ownership weakens the influence of real earnings management on firm value. The theoretical implications of this research are to confirm agency theory and the contingency approach. On the other hand, the practical implication is that it is important for investors and potential investors to be more careful in assessing the profit quality and company performance as a basis for taking decisions.
CAUSALITY BETWEEN ECONOMIC GROWTH AND UNEMPLOYMENTIN INDONESIA Muh. Hamzah; Fitriyah
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p06

Abstract

This study aims to examine the causal relationship between economic growth and the unemployment rate in Indonesia for the 2019–2023 period. This study uses of a quantitative approach with the data from the Statistics Indonesia and Bank Indonesia. Data is analyzed using Vector errors Correction model (VECM), Impulse response function (IRF), and Variance Decomposition version estimation. The research outcomes display that there is no short run causal relationship among economic growth and unemployment. However, the cointegration test shows that there may be a long-run relationship between the two variables. The VECM estimates show that each variable adjusts to long-run imbalances. The IRF and variance decomposition analyses confirm that the influence of one variable on another is relatively weak in the short run. However, the result shows the dynamics of adjustment in the long run. These findings highlight the importance of a long run economic policy approach that not only focuses on growth but also considers structural factors in the labor market to effectively address unemployment.
CORPORATE GOVERNANCE DAN PROFITABILITAS PERUSAHAAN I Nyoman Amertha Brahmanda Deva; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Profitabilitas adalah kemampuan perusahaan dalam melaksanakan strategi bisnis yang dilihat pada aspek pertumbuhan dan tingkat keuntungan suatu perusahaan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh corporate governance dengan profitabilitas. Penelitian dilakukan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Studi ini menggunakan nonprobability sampling dengan pendekatan purposive sampling diterapkan untuk menentukan jumlah sampel, yaitu memperoleh 80 perusahaan dengan 172 observasi. Data dikumpulkan melalui metode observasi non-partisipan dengan mengakses website BEI serta situs resmi perusahaan. Analisis data dilakukan dengan regresi berganda yang menggunakan aplikasi SPSS. Temuan dari studi ini mengindikasikan bahwa ukuran dewan dan keberagaman dewan memberikan dampak positif terhadap profitabilitas. Dewan independen dan komposisi dewan tidak berpengaruh pada profitabilitas. Implikasi teori dari penelitian ini yaitu mampu mendukung terkait penerapan teori agensi dan teori ketergantungan sumber daya. Sementara itu, implikasi praktis yaitu perusahaan perlu penyesuaian dalam penerapan prinsip-prinsip corporate governance agar lebih adaptif pada profitabilitas perusahaan.     Profitability is a company's ability to implement a business strategy seen from the growth and profit level aspects of a company. The purpose of this study is to obtain empirical evidence regarding the influence corporate governance with profitability. The study was conducted in the energy sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. In this study, nonprobability sampling with a purposive sampling approach was applied to determine the number of samples, namely obtaining 80 companies with 172 observations. Data were collected through non-participant observation methods by accessing the IDX website and the company's official website. Data analysis was carried out using multiple regression using the SPSS application. The findings of this study indicate that board size and board diversity have a positive impact on profitability. Independent boards and board composition have no effect on profitability. The theoretical implications of this study are that they are able to support and related to the application of agency theory and resource dependence theory. Meanwhile, the practical implications are that companies need to adjust the application of corporate governance principles to be more adaptive to company profitability.
PENGARUH ENVIRONMENTAL COST TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Ni Putu Nanda Pebrina; Luh Gede Krisna Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i08.p12

Abstract

Penelitian ini bertujuan untuk menguji pengaruh biaya lingkungan (environmental cost) terhadap pengungkapan laporan keberlanjutan (sustainability report) dengan mempertimbangkan ukuran perusahaan dan profitabilitas sebagai variabel kontrol. Penelitian dilakukan pada perusahaan sektor transportation & logistic yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2024 sehingga banyaknya sampel dalam penelitian ini adalah 105 amatan. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif, karena penelitian ini tidak hanya menggambarkan data, tetapi juga menguji hubungan antar variabel berdasarkan teori legitimasi yang mendasarinya. Menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan yang dianalisis melalui regresi linier berganda dan uji korelasi Pearson per kuartil. Hasil penelitian menunjukkan bahwa environmental cost tidak berpengaruh signifikan terhadap pengungkapan sustainability report, meskipun pada kelompok perusahaan dengan tingkat pengungkapan tertinggi berdasarkan hasil uji korelasi ditemukan hubungan yang signifikan. Temuan ini mengindikasikan bahwa biaya lingkungan belum sepenuhnya mendorong praktik pengungkapan keberlanjutan, dan pengungkapan tersebut kemungkinan dipengaruhi oleh faktor lain seperti tekanan pemangku kepentingan, regulasi, maupun strategi perusahaan. Penelitian ini memberikan kontribusi terhadap pengembangan teori legitimasi dalam konteks akuntansi lingkungan dan memperkuat pentingnya pendekatan multi-faktor dalam memahami pelaporan keberlanjutan.This study aims to examine the effect of environmental costs on sustainability report disclosure by considering company size and profitability as control variables. The research was conducted on transportation & logistics sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2024 so that the number of samples in this study was 105 observations. The method used is quantitative with a descriptive and verification approach, because this research not only describes the data, but also tests the relationship between variables based on the underlying legitimacy theory. Using secondary data from annual reports and sustainability reports analyzed through multiple linear regression and Pearson correlation test per quartile. The results show that environmental costs do not have a significant effect on sustainability report disclosure, although in the group of companies with the highest level of disclosure based on the results of the correlation test a significant relationship was found. This finding indicates that environmental costs have not fully driven sustainability disclosure practices, and disclosure may be influenced by other factors such as stakeholder pressure, regulation, and corporate strategy. This study contributes to the development of legitimacy theory in the context of environmental accounting and reinforces the importance of environmental disclosure.

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