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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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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.
PERAN MINAT BELAJAR DAN KEPERCAYAAN DIRI DALAM MEMODERASI PENGARUH KECERDASAN EMOSIONAL TERHADAP PEMAHAMAN MAHASISWA AKUNTANSI Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
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.p09

Abstract

Lulusan pendidikan vokasi di bidang akuntansi dituntut menguasai keterampilan teknis sekaligus kecerdasan emosional untuk memahami materi pembelajaran yang bersifat aplikatif. Namun, hasil penelitian sebelumnya mengenai pengaruh kecerdasan emosional terhadap pemahaman mahasiswa masih menunjukkan ketidakkonsistenan. Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan emosional terhadap pemahaman akuntansi mahasiswa, serta menguji peran perilaku belajar, minat belajar, dan kepercayaan diri sebagai variabel moderasi. Penelitian ini didasarkan pada Theory of Planned Behavior dan Taksonomi Bloom dalam domain afektif. Sampel terdiri atas 86 mahasiswa Program Studi DIII Akuntansi dan Perpajakan yang telah menempuh mata kuliah berbasis komputer, dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner untuk variabel afektif dan dokumentasi nilai akademik untuk variabel pemahaman. Analisis menggunakan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa kecerdasan emosional berpengaruh signifikan terhadap pemahaman mahasiswa. Minat belajar dan kepercayaan diri memoderasi hubungan tersebut secara signifikan, sedangkan perilaku belajar tidak. Temuan ini menekankan pentingnya memperkuat aspek emosional dan psikologis mahasiswa dalam pembelajaran vokasi guna meningkatkan hasil belajar.   Graduates of vocational education in accounting are expected to master both technical skills and emotional intelligence to understand application-based learning materials. However, previous studies on the influence of emotional intelligence on students’ comprehension have shown inconsistent results. This study aims to examine the effect of emotional intelligence on accounting students’ comprehension and assess the moderating roles of learning behavior, learning interest, and self-confidence. The research involved 86 students from the Diploma in Accounting and Taxation Program, who had completed computer-based accounting courses. A purposive sampling technique was applied. Data collection used questionnaires for affective variables and academic records for comprehension. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that emotional intelligence significantly affects students’ comprehension. Learning interest and self-confidence function as moderating variables, enhancing the relationship between emotional intelligence and comprehension. However, learning behavior does not have a significant moderating effect. These findings highlight the importance of integrating emotional and psychological development into vocational learning strategies to support optimal academic performance.
PERAN CONTENT MARKETING DAN INFLUENCER MARKETING DALAM MEMBANGUN LOYALITAS PELANGGAN THE ORIGINOTE MELALUI KEPUASAN PELANGGAN Ida Ayu Devashya Dirasti; Muhartini Salim
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.p07

Abstract

Kemajuan teknologi yang pesat telah merevolusi strategi periklanan, dengan content marketing dan influencer menjadi alat penting untuk menjangkau konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh content marketing dan influencer marketing terhadap loyalitas pelanggan, dengan kepuasan pelanggan sebagai variabel mediasi pada konsumen skincare The Originote. Penelitian kuantitatif ini menggunakan data yang dikumpulkan melalui kuesioner dari Google Forms dari 180 responden yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan SmartPLS 4.0. Temuan penelitian mengungkap bahwa content marketing tidak memiliki pengaruh signifikan terhadap loyalitas pelanggan, namun berpengaruh positif terhadap kepuasan pelanggan. Hasil yang sama berlaku untuk influencer marketing. Selanjutnya, kepuasan pelanggan berpengaruh positif terhadap loyalitas pelanggan dan secara signifikan memediasi hubungan antara content marketing dan influencer marketing dengan loyalitas. Oleh karena itu, disarankan agar The Originote mengoptimalkan strategi kontennya dan berkolaborasi dengan influencer yang kredibel untuk meningkatkan kepuasan pelanggan, yang pada gilirannya akan berkontribusi pada loyalitas pelanggan jangka panjang di pasar skincare yang semakin kompetitif.   The rapid advancement of technology has revolutionized advertising strategies, with Content Marketing and influencers becoming essential tools to reach consumers. This study aims to analyze the influence of Content Marketing and influencer marketing on customer loyalty, with customer satisfaction as a mediating variable among The Originote skincare consumers. This quantitative research used data collected through a Google Forms questionnaire from 180 respondents selected using purposive sampling. The data were analyzed using SmartPLS 4.0. The findings reveal that Content Marketing does not have a significant effect on customer loyalty but positively affects customer satisfaction. The same result applies to influencer marketing. Furthermore, customer satisfaction positively influences customer loyalty and significantly mediates the relationship between Content Marketing and influencer marketing with loyalty. Therefore, it is recommended that The Originote optimize its content strategies and collaborate with credible influencers to enhance customer satisfaction, which contributes to long-term customer loyalty in an increasingly competitive skincare market.
EXPLORING HOW LIVE STREAMING SHAPES MALE CONSUMERS’ PERCEPTIONS OF RATINGS AND REVIEWS Eugenius Besli; Valentin R. G. Bella Adur; Yesita M. V. Mada Hekopung
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.p09

Abstract

This study aims to understand how consumer reviews, store ratings, and live streaming affect online shopping decisions among male consumers. It also looks into how live streaming can mediate the connection between reviews, ratings, and purchasing choices. We chose a purposive sampling method, focusing on male consumers who are often overlooked in similar research. Data was gathered online through questionnaires filled out by 170 students from three universities in Sikka Regency. To analyze relationships, we used multiple linear regression, and the Sobel Test helped us examine the mediation effects. The results are encouraging, showing that consumer reviews, store ratings, and live streaming all positively influence male consumers' online buying decisions. Interestingly, live streaming serves as a mediator between store ratings and purchase choices, but it doesn't play the same role between reviews and decisions. Overall, this research offers valuable insights into male consumer behavior in the world of e-commerce.
PENGARUH LEVERAGE TERHADAP RISIKO FINANCIAL DISTRESS: PENDEKATAN ALTMAN, OHLSON DAN ZMIJEWSKI Gun Gun Budiarsyah
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.p03

Abstract

Penelitian ini mengkaji pengaruh struktur modal terhadap kemungkinan terjadinya financial distress pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011 hingga 2023. Pecking order theory menjadi dasar analisis dalam mengamati bagaimana ketergantungan perusahaan terhadap pembiayaan utang dapat meningkatkan risiko kebangkrutan. Financial distress tercermin melalui tiga model pengukuran yaitu Altman Z-Score, Ohlson O-Score dan Zmijewski Score, sehingga memberikan gambaran yang lebih komprehensif dan multidimensional. Hasil penelitian menunjukkan bahwa capital structure berpengaruh positif dan signifikan terhadap financial distress dalam seluruh model, yang menunjukan bahwa perusahaan dengan tingkat leverage yang tinggi lebih rentan terhadap tekanan keuangan, terutama di pasar berkembang yang menghadapi keterbatasan dana internal. Selain itu, firm size dan profitability terbukti menurunkan kemungkinan distress, sementara variabel growth opportunities dan dividend payout policies menunjukkan hasil yang bergantung pada model yang digunakan. Temuan ini menegaskan pentingnya keputusan struktur modal dalam mengelola ketahanan keuangan perusahaan dan memberikan implikasi kebijakan yang relevan bagi manajer dan pemangku kepentingan.   This study investigates the effect of capital structure, particularly leverage, on the likelihood of financial distress among non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2011 to 2023. The analysis is grounded in the pecking order theory, which explains how firms’ reliance on debt financing may elevate the risk of bankruptcy. Financial distress is captured through three measurement models—Altman Z-Score, Ohlson O-Score, and Zmijewski Score—offering a more comprehensive and multidimensional assessment. Our empirical findings reveal that leverage is positively and significantly associated with financial distress across all models. This indicates that firms with higher debt levels are more vulnerable to financial instability, particularly in markets with limited access to internal funding. Additionally, we find that firm size and profitability reduce the likelihood of distress, while the effects of growth opportunities and dividend payout policies are model-dependent. The results confirm the relevance of capital structure decisions in managing financial vulnerability and offer important implications for corporate financial management in emerging markets.
PENGARUH ESG RISK RATING TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Qurratul Akyuni; G. A. Sri Oktaryani Akyuni
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.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.i09.p09

Abstract

Isu keberlanjutan semakin menjadi perhatian dalam dunia bisnis, sehingga mendorong perusahaan untuk mengintegrasikan praktik yang bertanggung jawab yakni Environmental, Social, dan Governance (ESG) ke dalam aktivitas bisnisnya. Penelitian ini dilakukan untuk mengetahui sejauh mana pengaruh ESG risk rating terhadap nilai perusahaan serta peran profitabilitas dalam memoderasi pengaruh antara ESG risk ratinng dengan nilai perusahaan. Populasi dalam penelitian ini terdiri dari seluruh perusahaan yang tergabung dalam indeks ESG Leaders pada tahun 2022-2024. Penelitian ini melibatkan 17 perusahaan sebagai sampel yang dipilih melalui teknik purposive sampling dengan kriteria yakni perusahaan yang memiliki penilaian skor ESG risk yang diterbitkan oleh Morningstar Sustainalytics di Bursa Efek Indonesia. Data dikumpulkan dengan mengintegrasikan data cross-section dan time-series. Kemudian, diproses sebagai data panel melalui regresi moderasi menggunakan software E-Views12. Pendekatan analisis yang diterapkkan menggunakan random effect model (REM). Hasil penelitian menunjukkan bahwa ESG risk rating tidak berpengaruh terhadap nilai perusahaan dan profitabilitas terbukti mampu memperkuat pengaruh antara ESG risk rating terhadap nilai perusahaan. Penelitian ini memberikan implikasi bahwa integrasi antara kinerja keberlanjutan dan profitabilitas diperlukan agar penilaian terhadap ESG risk rating berdampak pada nilai perusahaan.Sustainability issues are increasingly becoming a concern in the business world, thus encouraging companies to integrate responsible practices, namely Environmental, Social, and Governance (ESG) into their business activities. This study was conducted to determine the extent of the influence of ESG risk rating on firm value and the role of profitability in moderating the effect between ESG risk rating and firm value. The population in this study consists of all companies incorporated in the ESG Leaders index in 2022-2024. This study involved 17 companies as samples selected through purposive sampling technique with the criteria that companies have an ESG risk score assessment published by Morningstar Sustainalytics on the Indonesian stock exchange. Data was collected by integrating cross-section and time-series data. Then, it is processed as panel data through moderation regression using E-Views12 software. The analytical approach applied is the random effect model (REM). The results showed that ESG risk rating has a positive effect on firm value and profitability proved to be able to strengthen the influence between ESG risk rating on firm value. This study implies that integration of sustainability performance and profitability is necessary for ESG risk rating to have an impact on firm value.
GREEN ACCOUNTING, KOMISARIS INDEPENDEN, MEDIA EXPOSURE DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN Ni Luh Ayu Anggraeni; Eka Ardhani Sisdyani
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.p08

Abstract

Konsep sustainable development atau pembangunan berkelanjutan telah meningkatkan kesadaran masyarakat untuk menuntut tanggung jawab lebih dari konsekuensi operasional perusahaan terhadap alam dan kehidupan masyarakat. Tuntutan tersebut mendorong perusahaan untuk mengarahkan fokus mereka pada paradigma bisnis modern yang menekankan isu sustainability. Riset ini diarahkan guna menelaah dampak green accounting, komisaris independen, dan media exposure pada pengungkapan laporan keberlanjutan. Sumber informasi penelitian ini diperoleh dari data sekunder, sedangkan populasi terdiri atas perusahaan anggota Indeks SRI-KEHATI tahun 2019–2023. Sampel ditetapkan melalui teknik saturation sampling, dengan menggunakan seluruh populasi sebagai sampel. Penelitian ini menjalankan analisis melalui regresi data panel, dengan alat uji yang dijalankan melalui program STATA V17. Temuan penelitian ini mengindikasikan bahwa penerapan green accounting memberikan dampak positif terhadap pengungkapan laporan keberlanjutan. Sedangkan komisaris independen dan media exposure tidak berpengaruh pada pengungkapan laporan keberlanjutan. Penelitian ini dapat memperkuat landasan teori stakeholder dan berperan sebagai informasi tambahan dalam menunjang penetapan keputusan para stakeholder.   The concept of sustainable development has raised public awareness to demand greater accountability from companies for the consequences of their operations on the environment and society. Such demands have encouraged companies to redirect their focus toward a modern business paradigm that emphasizes sustainability issues. This study is designed to examine the impact of green accounting, independent commissioners, and media exposure on sustainability report disclosure. The research relies on secondary data, with the population consisting of companies listed in the SRI-KEHATI Index for the 2019–2023 period. The sample was determined using a saturation sampling technique, whereby the entire population was employed as the sample. Data were analyzed using panel regression, with statistical tests performed through the STATA V17 program. The findings indicate that the application of green accounting has a positive impact on sustainability report disclosure, whereas independent commissioners and media exposure do not significantly influence sustainability report disclosure. This research contributes to strengthening stakeholder theory and acts as additional insight that facilitates stakeholders in making informed decisions.

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