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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)
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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.
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.
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.
PROFITABILITAS, CORPORATE GOVERNANCE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(CSR) DAN NILAI PERUSAHAAN Ni Made Mia Amelia Agripina; Ni Gusti Putu Wirawati
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.p11

Abstract

Penelitian ini menganalisis pengaruh probabilitas, corporate governance dan pengungkapan CSR pada nilai perusahaan di sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Nilai perusahaan ditentukan oleh rasio Tobin's Q, profitabilitas oleh Return on Equity (ROE), corporate governance oleh jumlah komisaris independen, dan pengungkapan CSR oleh Indeks CSRD, yang didasarkan pada Standar GRI 2021. Salah satu hal yang dapat dikontrol adalah ukuran perusahaan. Pengambilan sampel secara purposive sampling yang dipadukan dengan strategi pengambilan sampel non-probability menghasilkan total 78 sampel yang diamati. Program STATA digunakan untuk melakukan analisis regresi linier berganda pada data tersebut. Nilai perusahaan lebih dipengaruhi oleh profitabilitas daripada oleh Corporate Governance serta pengungkapan Corporate Social Responsibility (CSR). Temuan ini menunjukkan bahwa investor terus memberikan prioritas utama pada kinerja keuangan saat menilai nilai perusahaan. Implikasi dari studi ini adalah untuk memberikan informasi baru kepada investor dan bisnis sehingga mereka dapat membuat keputusan yang tepat.   This study examines profitability, corporate governance, and CSR disclosure while analyzing the values of consumer sector firms listed on the Indonesia Stock Exchange between 2021 and 2023, excluding cyclical enterprises. The Tobin's Q ratio determines the company's worth, ROE determines profitability, the number of independent commissioners determines corporate governance, and the CSRD Index, which is based on the 2021 GRI Standards, measures CSR disclosure. The size of the company is one of the aspects that may be controlled. The 78 observed samples were obtained using a non-probability sampling approach in conjunction with purposive sampling. The data was examined using multiple linear regression using the STATA tools. Success has a greater impact on a company's value than effective corporate governance or disclosure of corporate social responsibility (CSR). These results demonstrate that when determining a company's value, investors still give financial performance first importance. Implications of this study to provide new information to businesses and investors so they may make well-informed choices.
PERAN KOMITMEN, BEBAN KERJA, DAN MODAL PSIKOLOGIS PADA KINERJA PENYELENGGARA PEMILIHAN UMUM KEPALA DAERAH Nyoman Adi Pramarta; Komang Krisna Heryanda; M. Rudi Irwansyah
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.p10

Abstract

Panitia Pemungutan Suara (PPS) memegang peran strategis dalam menjamin pelaksanaan Pilkada yang demokratis, transparan, dan akuntabel, namun sering menghadapi berbagai tantangan yang menghambat kinerja optimal. Penelitian ini mengivestigasi pengaruh komitmen dan beban kerja terhadap kinerja PPS dan sekretariatnya di Kabupaten Buleleng, Provinsi Bali, serta peran moderasi modal psikologis dalam hubungan tersebut. Pendekatan kuantitatif digunakan melalui pengumpulan data dengan kuesioner yang disebarkan kepada 174 anggota PPS dan staf sekretariat. Selanjutnya, teknik analisis Structural Equation Modeling–Partial Least Squares (SEM-PLS) digunakan untuk memproses data. Hasil penelitian menunjukkan bahwa komitmen berpengaruh positif terhadap peningkatan kinerja, sedangkan beban kerja berpengaruh negatif. Lebih lanjut, modal psikologis terbukti berperan signifikan sebagai variabel moderasi, yaitu memperkuat pengaruh positif komitmen sekaligus melemahkan dampak negatif beban kerja terhadap kinerja. Temuan ini menegaskan pentingnya memperhatikan aspek psikologis, seperti optimisme, harapan, resiliensi, dan efikasi diri, dalam mendukung kinerja penyelenggara pemilu di tingkat lokal. Implikasi praktis dari penelitian ini adalah perlunya strategi pengembangan sumber daya manusia berbasis penguatan modal psikologis serta manajemen beban kerja yang proporsional. Dengan demikian, PPS dapat meningkatkan kapasitas profesional, ketahanan mental, dan efektivitas kerja dalam menghadapi kompleksitas penyelenggaraan Pilkada.   The Voting Committee (Panitia Pemungutan Suara/PPS) holds a strategic role in ensuring democratic, transparent, and accountable local elections (Pilkada), yet its performance is often constrained by various challenges. This study investigates the effects of commitment and workload on the performance of PPS and its secretariat in Buleleng District, Bali Province, and explores the moderating role of psychological capital. A quantitative approach was employed, collecting data through self-administered questionnaires from 174 PPS members and secretariat staff. The data were processed using the Structural Equation Modeling approach with Partial Least Squares (SEM-PLS). The findings indicate that commitment has a positive effect, while workload has a negative impact on performance. Psychological capital significantly moderates both relationships, strengthening the positive influence of commitment and buffering the adverse effects of workload. These results highlight the importance of developing psychological resources and managing workload effectively to enhance the professional capacity, resilience, and overall performance of election organizers under the complex demands of local election implementation.
MENGURANGI TURNOVER INTENTION KARYAWAN PADA PERUSAHAAN RITEL: PERAN PERSON-JOB FIT, PERSON-ORGANIZATION FIT,DAN WORK ENGAGEMENT Eshe Putriani; Fahrudin JS. Pareke
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.p05

Abstract

Meskipun tingkat turnover karyawan masih menjadi tantangan serius bagi banyak organisasi, perlu dilakukan studi lebih lanjut untuk memahami faktor psikologis dan organisasi yang mempengaruhi niat berpindah kerja. Penelitian yang mengaitkan person-job fit (PJF), person-organization fit (POF), work engagement (WE) dan turnover intention (TI) masih terbatas. Tujuan penelitian ini adalah untuk menyelidiki pengaruh PJF dan POF terhadap TI yang dimediasi WE. Penelitian ini dilakukan pada karyawan industri ritel yang dikenal dengan tingkat turnover yang tinggi, tepatnya pada 300 karyawan Indomaret di Kota Bengkulu, Indonesia. Sampel diambil dengan teknik survei, jenis penelitiannya adalah kuantitatif, data yang dikumpulkan merupakan data primer yang diperoleh dari jawaban responden melalui kuesioner online dan dianalisis menggunakan PLS-SEM. Studi ini menemukan bahwa PJF tidak berpengaruh signifikan terhadap TI, tetapi berpengaruh signifikan secara tidak langsung melalui WE. POF berpengaruh negatif signifikan terhadap TI, secara langsung maupun tidak langsung melalui WE. PJF dan POF berpengaruh positif signifikan terhadap WE, serta WE berpengaruh negatif signifikan terhadap TI. Penelitian ini menekankan pentingnya membangun lingkungan kerja ysng mendukung keterlibatan emosional dan psikologis karyawan, serta memerhatikan kecocokan nilai individu dan budaya organisasi dalam upaya strategi retensi jangka panjang.   Employee turnover remains a significant challenge for many organizations, necessitating further research into the psychological and organizational factors influencing turnover intention (TI). While existing studies on the relationships between person-job fit (PJF), person-organization fit (POF), work engagement (WE), and TI are limited, this study aims to examine the effects of PJF and POF on TI, with WE as a mediating variable. The research was conducted among 300 employees of Indomaret, a retail company in Bengkulu City, Indonesia—an industry known for high turnover rates. Using a quantitative approach, primary data were collected via online questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PJF does not have a direct significant effect on TI but does have an indirect impact through WE. POF significantly negatively affects TI, both directly and indirectly through WE. Additionally, PJF and POF positively influence WE, while WE negatively affect TI. This study highlights the importance of fostering a supportive work environment that enhances employee engagement and aligning individual values with organizational culture as part of an effective long-term retention strategy.
LEVERAGE, AKTIVITAS, GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN Raodatul Maknun; Elin Erlina Sasanti
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.p03

Abstract

Financial distress merupakan keadaan ketika perusahaan mendapati permasalahan keuangan, terutama dalam memenuhi seluruh kewajibannya. Penelitian ini memiliki tujuan untuk menganalisis dampak leverage, aktivitas, dan good corporate governance perihal financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini merupakan penelitian kuantitatif. Data kuantitatif diperoleh dengan menggunakan data sekunder yang diperoleh dari hasil laporan keuangan di www.idx.co.id. Dengan menggunakan metode purposive sampling yaitu pemilihan sampel atas dasar kesesuaian antara sampel dengan kriteria pemilihan tertentu dan diperoleh 47 perusahaan sebagai sampel, sehingga total amatan dalam penelitian ini adalah 235 observasi. Penelitian ini dibuktikan dengan analisis regresi linear berganda pada aplikasi SPSS. Berdasarkan hasil analisis regresi linear berganda, dapat disimpulkan bahwa secara simultan keempat variabel tersebut berpengaruh terhadap financial distress. Variabel leverage yang diukur dengan Debt to Asset Ratio (DAR) serta kepemilikan manajerial terbukti memiliki pengaruh signifikan, sedangkan aktivitas yang diukur dengan Total Asset Turnover (TATO) dan kepemilikan institusional tidak menunjukkan pengaruh yang signifikan terhadap kondisi keuangan perusahaan.   Financial distress is a situation in which a company encounters financial problems, particularly in fulfilling all of its obligations. This study aims to analyze the impact of leverage, activity, and good corporate governance on financial distress in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study is a quantitative research. Quantitative data was obtained using secondary data from financial statements available at www.idx.co.id. Using purposive sampling, which involves selecting samples based on their alignment with specific selection criteria, 47 companies were selected as samples, resulting in a total of 235 observations in this study. This study was validated using multiple linear regression analysis in the SPSS application. Based on the results of the multiple linear regression analysis, it can be concluded that all four variables simultaneously influence financial distress. The leverage variable, measured by the Debt to Asset Ratio (DAR), and managerial ownership were found to have a significant influence, while activity, measured by Total Asset Turnover (TATO), and institutional ownership did not show a significant influence on the company's financial condition.

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