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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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PENGETAHUAN AKUNTANSI, PERTIMBANGAN PASAR KERJA, PENGHARGAAN FINANSIAL DAN MINAT MENJADI AKUNTAN PUBLIK Putu Darma Mahayuda; I Dewa Nyoman Badera
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

Menurut data dari Pusat Pembinaan Profesi Keuangan, jumlah pegawai negeri di Indonesia menurun, sementara kebutuhan bisnis terkait pegawai negeri terus meningkat. Bisnis membutuhkan opini audit untuk menilai literasi keuangan mereka. Akuntan publik merupakan tenaga profesional yang diakui secara legal oleh menteri keuangan guna menjalankan tugas dalam ranah publik, dengan maksud utama menyampaikan data keuangan suatu entitas. Sebanyak 246 orang yang terpilih sebagai partisipan penelitian ini. Penelitian ini menggunakantmetode sensus, artinya seluruhtpopulasi yang relevan dengan penelitian diperhitungkan tanpa pengambilan sampel. Data yang terkumpul dianalisis melalui penerapan teknik Partial Least Squares (PLS), memanfaatkan perangkat lunak SmartPLS untuk pemrosesan statistik. Berdasarkan hasil penelitian, terdapat pengaruh yang kuat dan positif dari kesadaran masyarakat terhadap akuntansi terhadap ketertarikan individu. Contohnya, perkembangan dalam sektor ketenagakerjaan dan sektor finansial memberikan dampak signifikan terhadap tingkat kepercayaan masyarakat. Temuan ini memberikan kontribusi terhadap pemajuan Theory of Planned Behavior (TPB).According to data from the Center for Financial Profession Development, there are fewer public accountants in Indonesia even though the demand for their services is still growing. Businesses require audit opinions to assess the fairness of their financial statements. A public accountant is a registered professional who has been given permission by the Finance Minister to do public accounting work. The primary job of a public accountant is to provide their judgment on how fair a company's financial statements are. The research participants consisted of 246 individuals who were enrolled as accounting students in the academic batch of 2021. This study employed a census approach, meaning that all members of the identified population were included as subjects in the research. Data analysis was carried out using the Partial Least Squares (PLS) method, specifically utilizing the SmartPLS software to process and interpret the information collected. The results indicate that possessing a strong and comprehensive understanding of accounting significantly and positively influences a student’s intention to pursue a career as a public accountant. Financial rewards and diligent effort, along with market conditions, also play a meaningful and favorable role in shaping students’ intentions to become public accountants. This research adds valuable insight to the theory of planned behavior (TPB) and helps to expand its application.
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 SEKTOR BASIS NON PARIWISATA, PENDIDIKAN DAN UMK TERHADAP PENYERAPAN TENAGA KERJA DI PROVINSI BALI Seli Indah Dela Puspitasari; I Wayan Priyana Agus Sudharma
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.p07

Abstract

Diversifikasi ekonomi semakin penting dalam memastikan stabilitas regional, terutama di daerah yang sangat bergantung pada satu sektor ekonomi saja. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis data panel dan pendekatan Dynamic Location Quotient (DLQ) untuk mengidentifikasi sektor basis nonpariwisata di sembilan kabupaten/kota di Provinsi Bali selama periode 2015-2024. Hasil analisis menunjukkan bahwa terdapat empat sektor basis nonpariwisata yaitu sektor pertanian, perikanan, dan kehutanan; sektor industri pengolahan; sektor transportasi dan pergudangan; sektor informasi dan komunikasi. Secara simultan sektor pertanian, perikanan, dan kehutanan; sektor industri pengolahan; sektor transportasi dan pergudangan; sektor informasi dan komunikasi, pendidikan, dan UMK berpengaruh positif dan signifikan terhadap penyerapan tenaga kerja di Provinsi Bali Tahun 2015-2024. Secara parsial sektor pertanian, perikanan, dan kehutanan (X1_1); sektor industri pengolahan (X1_2) berpengaruh positif dan signifikan terhadap penyerapan tenaga kerja, variabel sektor informasi dan komunikasi (X1_4), pendidikan (X2) berpengaruh negatif dan signifikan terhadap penyerapan tenaga kerja di Provinsi Bali, dan sektor transportasi dan pergudangan (X1_3), UMK  (X3) berpengaruh positif dan tidak signfikan terhadap penyerapan tenaga kerja di Provinsi Bali. Economic diversification is becoming increasingly important in ensuring regional stability, especially in areas that are highly dependent on a single economic sector. This study employs a quantitative method using panel data analysis techniques and the Dynamic Location Quotient (DLQ) approach to identify nontourism base sectors in the nine regencies/cities of Bali Province during the 2015–2024 period. The analysis results indicate that there are four (4) nontourism base sectors: the agriculture, forestry, and fisheries sector; the manufacturing sector; the transportation and warehousing sector; and the information and communication sector. Simultaneously, the agriculture, forestry, and fisheries sector; the manufacturing sector; the transportation and warehousing sector; the information and communication sector; education; and the minimum wage (UMK) have a positive and significant effect on employment absorption in Bali Province during 2015–2024. Partially, the agriculture, forestry, and fisheries sector (X1_1) and the manufacturing sector (X1_2) have a positive and significant effect on employment absorption. Meanwhile, the information and communication sector (X1_4) and education (X2) have a negative and significant effect on employment absorption in Bali Province. The transportation and warehousing sector (X1_3) and the minimum wage (X3) have a positive but not significant effect on employment absorption in Bali Province.  
EASE OF DOING BUSINESS DAN INSTRUMEN MONETER SEBAGAI DETERMINAN FDI DI ASEAN-5 DAN ASIA TIMUR Firyal Hilmi Maghfiroh Ilahi; Vidya Purnamasari
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.p11

Abstract

Foreign Direct Investment (FDI) berperan penting dalam mempercepat pertumbuhan ekonomi, terutama di negara berkembang yang bergantung pada modal eksternal untuk mendukung industrialisasi dan penciptaan lapangan kerja. Dalam konteks globalisasi yang semakin dinamis, negara-negara di kawasan ASEAN-5 dan Asia Timur menghadapi persaingan ketat dalam menarik FDI. Kebijakan fiskal maupun moneter yang efektif dalam meningkatkan daya tarik investasi menjadi penting untuk dikaji. Penelitian ini berfokus pada variabel-variabel Ease of Doing Business (seperti Starting Business, getting credit, Paying Taxes, Trading Across Border) dan instrumen moneter (inflasi, suku bunga, nilai tukar, JUB) mempengaruhi  FDI di ASEAN-5 plus 4 negara Asia Timur (Singapura, Malaysia, Indonesia, Thailand, Filipina, China, Jepang, Korea Selatan dan Hongkong). Dalam penelitian ini diaplikasikan metode regresi data panel untuk menganalisis variabel mana yang paling signifikan dalam meningkatkan FDI. Hasil penelitian menemukan variabel Starting Business, Paying Taxes, Inflasi dan Nilai Tukar berpengaruh terhadap arus masuk FDI. Penelitian diharapkan dapat memberikan panduan kebijakan dalam memperbaiki regulasi bisnis dan stabilitas moneter untuk menarik investasi lebih besar.   Foreign Direct Investment (FDI) plays a crucial role in accelerating economic growth, particularly in developing countries that rely on external capital to support industrialization and job creation. In the increasingly dynamic context of globalization, countries in the ASEAN-5 and East Asia regions face intense competition in attracting FDI. Effective fiscal and monetary policies aimed at enhancing investment attractiveness are therefore essential to examine. This study focuses on how Ease of Doing Business variables (such as Starting a Business, Getting Credit, Paying Taxes, and Trading Across Borders) and monetary instruments (inflation, interest rates, exchange rates, and money supply) influence FDI in the ASEAN-5 plus four East Asian countries (Singapore, Malaysia, Indonesia, Thailand, the Philippines, China, Japan, South Korea, and Hong Kong). A panel data regression method is applied to identify which variables have the most significant impact on increasing FDI inflows. The findings reveal that Starting a Business, Paying Taxes, Inflation, and Exchange Rates significantly affect FDI inflows. This study is expected to provide policy guidance for improving business regulations and ensuring monetary stability to attract greater investment.
NIAT BELAJAR MENGGUNAKAN SOFTWARE AKUNTANSI Ni Luh Made Sri Kusmira; Dodik Ariyanto; I Wayan Suartana; Gede Juliarsa
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.p05

Abstract

Pembelajaran mengenai software akuntansi sangat krusial bagi mahasiswa akuntansi untuk menghasilkan lulusan berdaya saing tinggi di pasar kerja. Penelitian ini membuktikan hubungan dari persepsi kegunaan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy pada niat belajar software akuntansi. Data primer dikumpulkan dari 241 mahasiswa pada program sarjana akuntansi di FEB Unud angkatan 2021 dan 2022 melalui kuesioner, kemudian dianalisis menggunakan SmartPLS 4.0. Temuan ini membuktikan adanya efek yang positif dari persepsi pemanfaatan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy secara signifikan pada niat belajar mahasiswa. Hasil studi ini dapat diartikan yakni semakin tinggi keyakinan mahasiswa terhadap manfaat dan kemudahan software, semakin positif sikap mereka, semakin kuat dukungan sosial, dan semakin tinggi kepercayaan diri dalam mengoperasikan komputer, maka semakin besar niat mereka untuk mempelajari teknologi akuntansi. Implikasi penelitian ini menekankan pentingnya integrasi kurikulum dan strategi pembelajaran yang mendukung pengembangan kompetensi digital mahasiswa akuntansi untuk menghadapi tuntutan dunia kerja modern.Learning accounting software is essential for accounting students to produce highly competitive graduates in the job market. This study investigates the relationship between perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy on students’ intention to learn accounting software. Primary data were collected from 241 undergraduate accounting students from the 2021 and 2022 cohorts at the Faculty of Economics and Business, Udayana University, using questionnaires and analyzed with SmartPLS 4.0. The findings reveal that perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy all have a significant positive effect on students’ intention to learn. These results imply that the higher the students’ confidence in the benefits and usability of the software, the more positive their attitude, the stronger the social support, and the greater their confidence in using computers, the stronger their intention to study accounting technology. This research highlights the importance of integrating curriculum and learning strategies that foster digital competence among accounting students to meet the demands of the modern workforce.
PENGARUH GREEN BANKING DISCLOSURE PADA NILAI PERUSAHAAN YANG DIMODERASI OLEH GOOD CORPORATE GOVERNANCE I Gede Bagus Dananjaya; Ni Nyoman Sri Rahayu Trisna Dewi
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

Nilai suatu perusahaan bisa dilihat sebagai pandangan investor yang menilai kesuksesan perusahaan berdasarkan harga saham. Penilaian ini tidak hanya bergantung pada performa perusahaan, tetapi juga terkait dengan kepedulian perusahaan terhadap lingkungan dan pemangku kepentingan, termasuk masyarakat. Dalam hal ini, perbankan hijau menjadi salah satu strategi bisnis di sektor perbankan yang menekankan pada pelestarian lingkungan dan prinsip keberlanjutan. Penelitian ini bertujuan untuk menunjukkan bukti empiris terkait dampak pengungkapan perbankan hijau terhadap nilai perusahaan melalui good corporate governance sebagai pemoderasi. Penelitian ini dilakukan pada seluruh bank yang terdaftar dalam periode 2021 hingga 2023 di Bursa Efek Indonesia, serta memakai teknik purposive sampling sehingga diperoleh 111 observasi yang memenuhi kriteria sebagai sampel. Analisis data dilakukan melalui Moderated Regression Analysis (MRA) dengan aplikasi SPSS. Temuan dari penelitian ini menunjukkan bahwa pengungkapan perbankan hijau memberikan efek positif pada nilai perusahaan dan peran komisaris independen memperkuat efek pengungkapan tersebut. Namun demikian, komite audit dan ukuran dewan komisaris tidak mampu memoderasi pengaruh pengungkapan perbankan hijau terhadap nilai perusahaan.Firm value illustrates how investors perceive a company's overall achievements, which is frequently shown through its stock price. Nonetheless, evaluating firm value goes beyond just financial results; it also considers the company's dedication to environmental sustainability and its responsibilities toward various stakeholders, including the local community. In this regard, green banking appears as a strategic initiative within the banking sector that incorporates environmental sustainability principles into its operations. With efficient corporate governance serving as a moderating element, this research aims to offer proof of how green banking disclosure affects business worth. Utilizing a purposive sampling approach that produced 111 acceptable instances, the study focuses on banking companies listed on the Indonesia Stock Exchange between 2021 and 2023. Moderated Regression Analysis (MRA), aided by SPSS software, was used to analyze the data. The findings imply that green banking disclosure has a major impact on a company's value. Furthermore, this relationship is reinforced by the involvement of independent commissioners. In contrast, the roles of the audit committee and the overall size of the board of directors do not significantly affect how green banking disclosure influences firm value.
PENGARUH ESG DISCLOSURE SERTA INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN RISIKO LINGKUNGAN SEBAGAIVARIABEL MODERASI Sukma Larasati; Lu'lu' Nafiati
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.p10

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh ESG dan intellectual capital terhadap kinerja perusahaan dengan risiko lingkungan sebagai variabel moderasi Penerapan aspek lingkungan, sosial, dan governance (ESG) di perusahaan terus meningkat, seiring dengan pertumbuhan investasi berkelanjutan. Namun, di Indonesia, eksploitasi sumber daya alam masih marak meskipun ESG diterapkan. Dalam hal ini, penguatan intellectual capital menjadi kunci untuk menciptakan nilai tambah tanpa merusak lingkungan, melalui pemanfaatan pengetahuan, inovasi, dan kompetensi sumber daya manusia. lebih singkat dan bermakna. Sampel terdiri dari 14 perusahaan sektor energi, bahan dasar, dan konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia periode 2019–2023, dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi linier panel dengan Eviews 12. Hasil menunjukkan bahwa intellectual capital berpengaruh positif terhadap kinerja, sedangkan ESG tidak berpengaruh signifikan. Risiko lingkungan memoderasi hubungan antara intellectual capital dan kinerja secara negatif, namun tidak memoderasi hubungan ESG dan kinerja perusahaan. Temuan ini menekankan pentingnya pengelolaan risiko lingkungan dan optimalisasi aset tak berwujud dalam mendukung kinerja, khususnya di sektor industri berisiko tinggi. Perusahaan perlu memperkuat strategi keberlanjutan berbasis intellectual capital untuk menjaga daya saing dan memenuhi ekspektasi pemangku kepentingan.This study aims to examine the effect of ESG and intellectual capital on firm performance, with environmental risk as a moderating variable. Although ESG adoption continues to rise alongside the trend of sustainable investment, natural resource exploitation in Indonesia remains high. In this context, strengthening intellectual capital through knowledge, innovation, and human capital competence is key to creating environmentally friendly v alue. The sample includes 14 companies from the energy, basic materials, and non-cyclical consumer sectors listed on the Indonesia Stock Exchange for the 2019–2023 period, selected using purposive sampling. Panel linear regression analysis was conducted using Eviews 12. The results show that intellectual capital positively affects performance, while ESG has no significant effect. Environmental risk weakens the relationship between intellectual capital and performance but does not moderate the effect of ESG. These findings highlight the importance of managing environmental risks and optimizing intangible assets to support performance, especially in high-risk sectors. Companies need to strengthen sustainability strategies based on intellectual capital to maintain competitiveness and meet stakeholder expectations.
HUBUNGAN KINERJA LINGKUNGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DENGAN NILAI PERUSAHAAN Ni Putu Eka Ayu Suandewi; P. D'yan Yaniartha Sukartha
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

Studi ini dilaksanakan dengan tujuan untuk memahami hubungan antara kinerja lingkungan, good corporate governance, serta corporate social responsibility dengan nilai perusahaan. Sampel ialah perusahaan non-keuangan yang tercatat Bursa Efek Indonesia (BEI) selama periode 2021–2023, ditentukan melalui metode non-probability sampling metode purposive sampling. Variabel kontrol yang dimanfaatkan ialah profitabilitas, leverage, ukuran perusahaan, dan current ratio. Temuan studi mengindikasikan adanya hubungan positif antara kinerja lingkungan terhadap nilai perusahaan. Good corporate governance tidak memiliki hubungan dengan nilai perusahaan. Corporate social responsibility memiliki hubungan negatif dengan nilai perusahaan. Temuan ini memberikan implikasi bahwa upaya peningkatan nilai perusahaan sebaiknya difokuskan pada peningkatan kinerja lingkungan, serta mengindikasikan bahwa pelaksanaan CSR yang tidak terintegrasi secara tepat dengan strategi bisnis perusahaan dan dilakukan secara berlebihan dapat menimbulkan persepsi negatif investor atau beban biaya yang tidak sebanding dengan manfaatnya. Maka dari itu, perusahaan perlu meninjau kembali pendekatan CSR yang dijalankan agar tetap sejalan dengan penciptaan nilai ekonomi perusahaan.This study aims to examine the relationship between environmental performance, good corporate governance, and corporate social responsibility on firm value. The sample consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using a non-probability purposive sampling method. Control variables used in this study are profitability, leverage, firm size, and current ratio. The results show that environmental performance has a positive effect on firm value. Good corporate governance has no effect on firm value. Meanwhile, corporate social responsibility has a negative effect on firm value. These findings imply that efforts to enhance firm value should prioritize improving environmental performance. They also suggest that CSR practices which are not properly integrated into the company’s business strategy and are implemented excessively may lead to negative investor perceptions or impose costs that outweigh their benefits. Therefore, companies need to reassess their CSR approach to ensure that it aligns with the creation of economic value. This study is expected to contribute both theoretically and practically to sustainability oriented 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.

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