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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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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.
KOMPONEN FRAUD HEXAGON THEORY PADA INDIKASI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN I Dewa Ayu Cintya Dhamayanti; Ni Ketut Rasmini
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.p08

Abstract

Penelitian ini bertujuan untuk menguji pengaruh elemen fraud hexagon terhadap indikasi kecurangan laporan keuangan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Variabel yang dianalisis mencakup financial stability, external pressure, nature of industry, change in auditor, change of director, frequent number of CEO picture, dan political connection. Indikasi kecurangan laporan keuangan diukur menggunakan model F-Score dari Dechow et al. (2011). Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel dan teknik purposive sampling. Sampel terdiri dari 83 perusahaan dengan total 230 observasi. Analisis data dilakukan menggunakan perangkat lunak STATA MP17. Hasil uji Chow dan Lagrange Multiplier menunjukkan bahwa model yang paling tepat adalah Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa financial stability dan frequent number of CEO picture berpengaruh positif pada indikasi kecurangan laporan keuangan, sedangkan change of director berpengaruh negatif. Variabel lainnya tidak menunjukkan pengaruh signifikan. Temuan ini memperkuat peran tekanan internal dan karakteristik manajemen dalam memicu fraud, serta menunjukkan keterbatasan beberapa elemen fraud hexagon dalam konteks industri tertentu. Penelitian ini memberikan kontribusi teoretis terhadap pengujian model fraud hexagon dan implikasi praktis bagi regulator, manajemen, auditor, dan investor dalam meningkatkan kewaspadaan dan deteksi dini terhadap kecurangan laporan keuangan.     This study aims to examine the influence of fraud hexagon elements on the indication of financial statement fraud in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. The variables analysed include financial stability, external pressure, nature of industry, change in auditor, change of director, frequent number of CEO pictures, and political connection. The indication of financial statement fraud is measured using the F-Score model developed by Dechow et al. (2011). This research employs a quantitative approach using panel data regression analysis and purposive sampling technique. The sample consists of 83 companies with a total of 230 observations. The data analysis was conducted using STATA MP17 software. Chow test and Lagrange Multiplier test results indicate that the most appropriate model is the Common Effect Model (CEM). The findings reveal that financial stability and frequent number of CEO pictures have a positive effect on financial statement fraud indications, while change of director has a negative effect. Other variables do not show significant effects. These findings reinforce the role of internal pressure and managerial characteristics in triggering fraud, and highlight the limitations of certain fraud hexagon elements in specific industry contexts. This study contributes theoretically to the testing of the fraud hexagon model and provides practical implications for regulators, management, auditors, and investors in enhancing awareness and early detection of financial statement fraud.
KINERJA KEUANGAN DAN NILAI PERUSAHAAN Ni Putu Sri Rahayu Primadani; I Putu Sudana
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.p04

Abstract

Nilai perusahaan merupakan suatu kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran dari kepercayaan masyarakat terhadap perusahaan setelah melalui suatu proses kegiatan selama beberapa tahun. Secara umum investor akan lebih cenderung berinvestasi pada perusahaan dengan nilai perusahaan yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan pada nilai perusahaan. Penelitian ini dilakukan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan teknik penentuan sampel yaitu non-probability sampling dengan metode purposive sampling dan diperoleh jumlah sampel penelitian sebanyak 270 amatan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda menggunakan software SPSS. Hasil penelitian menunjukkan profitabilitas dan leverage  berpengaruh positif pada nilai perusahaan. Likuiditas tidak berpengaruh pada nilai perusahaan. Implikasi dari penelitian ini sejalan dengan teori agensi dan konsep economic of information yang menyatakan bahwa kinerja keuangan sebagai informasi finansial memiliki nilai ekonomi yang dapat dimanfaatkan oleh investor sebagai dasar pengambilan keputusan investasi. Firm value is a specific condition that has been achieved by a company as a reflection of public trust in the company after going through a process of activities throughout several years. In general, investors will be more inclined to invest in companies with high company values. This study aims to examine the effect of financial performance on firm value. The research was conducted on consumer non-cyclical companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a non-probability sampling technique with a purposive sampling method, resulting in a sample size of 270 observations. The data analysis technique used is multiple linear regression analysis using SPSS software. The results of the study indicate that profitability and leverage have a positive effect on firm value. Liquidity does not affect firm value. The implications of this study align with agency theory and the concept of the economics of information, which state that financial performance as financial information has economic value that can be utilized by investors as a basis for investment decision making.
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN HUTANG, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA Ni Luh Pasek Trisna Dipta Febrianthi; Gusti Ayu Putu Eka Dewi Prihantari
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.p03

Abstract

Persaingan bisnis yang ketat mendorong perusahaan untuk menampilkan kinerja keuangan optimal untuk menarik investor. Salah satu aspek penting adalah manajemen laba, yang mencerminkan upaya manajemen dalam memengaruhi laporan keuangan demi kepentingan tertentu. Penelitian ini bertujuan memperoleh bukti empiris mengenai pengaruh kepemilikan manajerial, kebijakan hutang, dan financial distress terhadap manajemen laba. Objek penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama 2020-2023, dengan 108 observasi yang diperoleh melalui metode purposive sampling. Data dianalisis menggunakan regresi data panel dengan STATA versi 17. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, sedangkan kebijakan hutang dan financial distress berpengaruh positif terhadap manajemen laba. Temuan ini menunjukkan kepemilikan manajerial belum mampu dalam meredam konflik keagenan (teori agensi), dan mendukung teori akuntansi positif mengenai respons manajemen terhadap tekanan ekonomi melalui manajemen laba. Penelitian ini diharapkan dapat memberi kontribusi bagi akademisi, investor, dan regulator dalam memahami faktor-faktor yang memengaruhi praktik manajemen laba.     The intense competition in the business environment encourages companies to demonstrate optimal financial performance in-order-to attract investors. One crucial aspect is earnings management, which reflects managerial efforts to influence financial reports for specific purposes. This study aims to obtain empirical evidence regarding the effect of managerial ownership, debt policy, and financial distress on earnings management. The research objects are companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023, with 108 observations obtained through purposive sampling. Data were analyzed using panel data regression with STATA version 17. The results indicate that managerial ownership has no significant effect on earnings management, while debt policy and financial distress have a positive effect on earnings management. These findings suggest that managerial ownership has not been able to mitigate agency conflicts (agency theory) and support positive accounting theory regarding managerial responses to economic pressures through earnings management. This study is expected to provide contributions for academics, investors, and regulators in understanding the factors influencing earnings management practices.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT BELI KONSUMEN TERHADAP PRODUK BERKELANJUTAN Tubagus Mahendra Kusuma; I Ketut Putu Suniantara
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.p01

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kesadaran konsumen terhadap pentingnya memilih produk berkelanjutan untuk mendukung keberlanjutan lingkungan. Namun, meskipun kesadaran ini tumbuh, masih terdapat kesenjangan antara pengetahuan konsumen dan niat beli mereka terhadap produk berkelanjutan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat beli konsumen terhadap produk berkelanjutan di Kota Denpasar berdasarkan Theory of Planned Behavior (TPB). Metode yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), dengan data yang diperoleh dari kuesioner yang disebarkan kepada 103 responden yang memiliki pengetahuan mengenai produk berkelanjutan. Hasil penelitian menunjukkan bahwa faktor sikap, norma subjektif, dan persepsi kontrol perilaku berpengaruh signifikan terhadap niat beli konsumen. Selain itu, nilai yang dirasakan dan manfaat keberlanjutan juga memiliki pengaruh positif terhadap niat beli, sementara kesediaan membayar lebih dan manfaat kesehatan tidak memberikan pengaruh signifikan. Hasil penelitian ini menunjukkan bahwa faktor psikologis seperti sikap dan norma subjektif serta faktor eksternal seperti manfaat keberlanjutan merupakan pengaruh utama dalam niat beli konsumen terhadap produk berkelanjutan. Hal ini berimplikasi pada pentingnya pemasaran yang mengedepankan nilai dan manfaat nyata dari produk berkelanjutan bagi konsumen.     This study is motivated by the growing awareness among consumers about the importance of choosing sustainable products to support environmental sustainability. However, despite this growing awareness, there is still a gap between consumers' knowledge and their purchase intention towards sustainable products. This research aims to analyse the factors influencing consumer purchase intention towards sustainable products in Denpasar using the Theory of Planned Behaviour (TPB). The method employed is Structural Equation Modelling (SEM) based on Partial Least Squares (PLS), with data collected from a questionnaire distributed to 103 respondents who have knowledge about sustainable products. The results show that the factors of attitude, subjective norm, and perceived behavioural control have a significant influence on consumer purchase intention. Additionally, perceived value and sustainability benefits also positively affect purchase intention, while willingness to pay more and health benefits do not have a significant effect. The SEM model constructed has an R-square value greater than 0.70, indicating that this model is effective in explaining the variation in consumer purchase intention. This study concludes that psychological factors such as attitude and subjective norm, as well as external factors such as sustainability benefits, are the main influences on consumer purchase intention towards sustainable products. The implication of this research is the importance of marketing that highlights the value and tangible benefits of sustainable products for consumers.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN PADA INTEGRITAS LAPORAN KEUANGAN Putu Nanda Wisma Yanti; Anak Agung Ngurah Agung Kresnandra
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.p02

Abstract

Integritas laporan keuangan yaitu laporan yang jujur dan benar yang dapat dipertanggungjawabkan kepada stakeholder. Berdasarkan teori agensi, konflik prinsipal dan agen diminimalisir melalui pengawasan yang efektif. Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris tentang pengaruh komisaris independen, komite audit, leverage, dan ukuran perusahaan pada integritas laporan keuangan. Studi ini dilakukan pada seluruh emiten sektor manufaktur yang terdaftar di BEI periode 2023-2024 dengan jumlah 213 emiten. Sampel dipilih dengan teknik purposive sampling serta terdapat 22 data outlier sehingga jumlah data sebanyak 202 amatan. Analisis data dengan analisis regresi linear berganda melalui SPSS. Hasil analisis menunjukkan komisaris independen dan komite audit tidak memiliki pengaruh signifikan, leverage berpengaruh positif signifikan, dan ukuran perusahaan berpengaruh negatif signifikan. Nilai Adjusted R² sebesar 0,08, sehingga penelitian selanjutnya disarankan untuk meneliti variabel lain seperti kualitas audit dan kepemilikan manajerial serta memperpanjang periode penelitian. Hasil penelitian ini menekankan pentingnya kualitas pengawasan internal dan struktur perusahaan yang memadai.     Financial statement integrity refers to the honest and accurate presentation of financial information that is accountable to stakeholders. Based on agency theory, conflicts between principals and agents can be reduced through effective oversight. This study aims to examine and provide empirical evidence on the effects of independent commissioners, audit committees, leverage, and company size on the integrity of financial statements. The research was conducted on 213 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A purposive sampling technique was applied, and after excluding 22 outliers, 202 observations were analyzed. Data were processed using multiple linear regression via SPSS. The results show that independent commissioners and audit committees have no significant effect, while leverage positively affects and company size negatively affects financial statement integrity. The Adjusted R² value is 0.08, so further research is recommended to examine other variables such as audit quality and managerial ownership and extend the research period. The findings highlight the importance of effective internal controls and a balanced organizational structure.
IS MOBILE PHONE BAD FOR KIDS? EVIDENCE FROM THE INDONESIAN FAMILY LIFE SURVEY Esa Azali Asyahid
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.p09

Abstract

Over the past decade, the use of mobile phones among children has become increasingly prevalent, extending even to those from lower socioeconomic backgrounds. This trend has prompted growing concern regarding the potential adverse effects of mobile phone use on children’s development and well-being. This study aims to provide empirical evidence of the effect of phone ownership and usage among school-age children under 15 years old on their cognitive ability. The primary dataset used in this study is the fifth wave of the Indonesian Family Life Survey (IFLS). To estimate causal relationships, this study employs household fixed effects and an instrumental variable (IV) approach to address selection bias and other sources of endogeneity. The results indicate that, after controlling for household fixed effects, this study does not find statistically significant associations between mobile phone ownership or usage among children and cognitive outcomes, as measured by fluid and crystallized intelligence. The instrumental variable estimates also fail to detect a statistically significant causal effect.
ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND ITS DETERMINANTS IN VILLAGE CREDIT INSTITUTIONS Ida Ayu Ratih Manuari; I Gede Cahyadi Putra
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.p07

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana efektivitas sistem informasi akuntansi (SIA) di Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar dipengaruhi oleh budaya organisasi, pengalaman kerja, pelatihan dan pendidikan pengguna, kemampuan teknis personal, dan dukungan dari manajemen senior. Populasi penelitian ini terdiri dari 1.730 pegawai dari 254 LPD aktif yang tersebar di tujuh wilayah berbeda di Kabupaten Gianyar. Teknik pengambilan sampel acak stratifikasi proporsional digunakan untuk memilih sampel penelitian yang berjumlah 138 orang. Analisis regresi linier berganda dilakukan terhadap data tersebut. Temuan penelitian menunjukkan bahwa budaya organisasi, pengalaman kerja, dukungan dari manajemen atas, dan keterampilan teknis personal semuanya berdampak signifikan dan positif terhadap kinerja SIA. Sebagai perbandingan, efektivitas SIA tidak terlalu dipengaruhi oleh program pendidikan dan pelatihan pengguna. Hasil ini menunjukkan bahwa pengalaman kerja, dukungan dari organisasi, budaya yang kondusif, dan keterampilan teknis sangat penting untuk meningkatkan efisiensi sistem informasi akuntansi. Namun, program pelatihan formal belum memberikan pengaruh yang signifikan terhadap kinerja sistem ini. Dengan berfokus pada faktor-faktor internal yang relevan, penelitian ini menawarkan panduan berharga bagi manajemen LPD untuk meningkatkan kinerja AIS.   The purpose of this research is to assess how the effectiveness of the accounting information system (AIS) at Village Credit Institutions (LPDs) in Gianyar Regency is influenced by organizational culture, work experience, user training and education, personal technical abilities, and support from senior management. The research group comprises all 1,730 employees from the 254 active LPDs spread across seven different areas in Gianyar Regency. A technique known as proportionate stratified random sampling was utilized to select a research sample of 138 individuals. Multiple linear regression analysis was conducted on the data. The findings indicate that organizational culture, work experience, backing from upper management, and personal technical skills all significantly and positively impact the performance of the AIS. This indicates that the performance of the AIS improves as these four factors improve. In comparison, the effectiveness of AIS is not significantly affected by user education and training programs. These results suggest that work experience, organizational support, a conducive culture, and technical skills are crucial for improving the efficiency of accounting information systems. However, formal training programs have not yet significantly influenced the performance of these systems. By focusing on relevant internal factors, this research offers valuable guidance for LPD management to improve AIS performance.
THE ROLE OF FIRM SIZE AND INDUSTRY SENSITIVITY AS MODERATION IN THE RELATIONSHIP BETWEEN SUSTAINABILITY AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA Wahidatul Husnaini; Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani; Baiq Elly Martiana
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.p06

Abstract

The study investigates how firm size and industry sensitivity as moderators influence the relationship between sustainability and firm performance. Using a fixed effects Moderate Regression Analysis (MRA) on 1,406 firm-year observations of non-financial Indonesian public companies listed on the Indonesia Stock Exchange, that disclose sustainability information in their annual reports for the period 2010-2023, the study concludes that sustainability has a significant and positive impact on a firm's performance. However, firm size cannot moderate the relationship between sustainability and firm performance. Industry sensitivity has weaknesses in the relationship between sustainability and firm performance, which means firms are required to disclose more sustainability information due to higher risks. However, such disclosures often have a high cost and a negative impact on performance. The study supports legitimacy theory and advises regulators (like Indonesia's OJK) to implement sustainability disclosure rules gradually to avoid imposing excessive costs on firms in high-risk industries
TRIPLE BOTTOM LINE IN CULTURAL EVENTS: THE GENERATION-Z PERCEPTIONS Sukmasari Triana Gita Putri; Wayan Gede Supartha; Putu Kemala Vidyantari
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.p05

Abstract

This research examines indicators that are relevant to the Triple Bottom Line in Cultural Events based on the perceptions of Gen-Z. The phenomenon of the dominance of foreign cultures among Gen-Z society prompts the author to examine the sustainability of cultural events in Indonesia. This research was conducted using a purposive sampling approach and utilize factor analysis, with respondents being individuals born between 1995 and 2012, who were determined as Gen-Z, who have previously attended cultural events such as Bali Art Festival, Banyuwangi Ethno Carnival, Gandrung Sewu Festival, and others. Based on previous research, the triple bottom line (TBL) on cultural events has both positive and negative impacts. In this research, Gen-Z also agree that cultural events give benefits as well as some disadvantages for the local communities. They generally hold a very positive view regarding the social and economic contributions of cultural events, particularly in fostering community pride and boosting local economies. Gen-Z is concerned about potential negative impacts like littering and noise on the surrounding area. Overall, Gen-Z perceived the cultural events as promising events in the future. Still, they felt cultural events could not be a mediator for local product enhancement and environment cleanliness. It is hoped that this research could bring a contribution to further cultural festivals held by the organisers and governments in Indonesia.

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