cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
I Gst Ayu Eka Damayanthi
Contact Email
eebunud@gmail.com
Phone
+62 812-3768-5227
Journal Mail Official
eebunud@gmail.com
Editorial Address
Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
Location
Kota denpasar,
Bali
INDONESIA
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
 2   3   4   5   6 
PENGARUH PROFITABILITAS, LEVERAGE, TEKANAN INVESTOR DAN KEPEMILIKAN MANAJERIAL PADA KUALITAS PENGUNGKAPAN DALAM SUSTAINABILITY REPORT Gede Galan Dhira Mahesana; Ni Made Dwi Ratnadi
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.p03

Abstract

Kualitas pengungkapan dalam sustainability report mencerminkan sejauh mana informasi keberlanjutan disajikan secara transparan, akurat, relevan, dan dapat dibandingkan sehingga mampu memenuhi kebutuhan para stakeholder akan informasi non-keuangan perusahaan. Penelitian ini menguji secara empiris pengaruh profitabilitas, leverage, tekanan investor, dan kepemilikan manajerial terhadap kualitas pengungkapan dalam sustainability report. Sampel pada penelitian adalah perusahaan sektor manufaktur yang menerbitkan sustainability report yang terdaftar di Bursa Efek Indonesia pada periode 2019 dan 2021-2023. Pada penelitian ini, penulis menggunakan metode penentuan sampel yaitu purposive sampling sebanyak 130 observasi. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis data dapat diperoleh simpulan bahwa profitabilitas berpengaruh positif pada kualitas pengungkapan dalam sustainability report. Leverage, tekanan investor, dan kepemilikan manajerial tidak berpengaruh pada kualitas pengungkapan dalam sustainability report. Implikasi penelitian ini adalah peningkatan profitabilitas dapat mendorong perusahaan untuk meningkatkan kualitas pengungkapan dalam sustainability report yang bertujuan untuk memenuhi ekspektasi konsumen yang pada akhirnya akan sangat berpengaruh pada profitabilitas. The quality of disclosure in sustainability reports reflects the extent to which sustainability information is presented in a transparent, accurate, relevant, and comparable manner, thereby fulfilling stakeholders' needs for non-financial corporate information. This study empirically examines the influence of profitability, leverage, investor pressure, and managerial ownership on the quality of sustainability report disclosures. The sample consists of manufacturing sector companies listed on the Indonesia Stock Exchange that published sustainability reports during the years 2019 and 2021–2023. Using a purposive sampling method, a total of 130 observations were obtained. Data analysis was conducted using multiple linear regression. The results indicate that profitability has a positive effect on the quality of sustainability report disclosures. In contrast, leverage, investor pressure, and managerial ownership do not significantly affect disclosure quality. The implication of this study is that improved profitability can encourage companies to enhance the quality of their sustainability report disclosures in order to meet stakeholders’ expectations regarding transparency and accountability, especially from consumers who significantly influence profitability.  
INFLUENCE OF LITERACY, ATTITUDE, AND INTENTION ON STUDENT FINANCIAL BEHAVIOR Dias Agustin Banurea; Berto Usman
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.p07

Abstract

This study examines the influence of financial literacy and financial attitude on the financial management behavior of Generation Z students in Bengkulu and North Sumatra, with behavioral intention serving as a mediating variable. Using the Theory of Planned Behavior (TPB) as a framework, the study employed a quantitative, cross-sectional survey involving 271 purposively selected students. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).The findings reveal that financial attitude has a significant direct effect on financial management behavior, while financial literacy does not directly influence behavior. However, both financial literacy and financial attitude significantly affect behavioral intention, which in turn positively influences financial management behavior. Additionally, behavioral intention mediates the relationship between financial literacy and behavior, as well as between financial attitude and behavior. These results highlight the importance of behavioral intention as a key pathway through which financial literacy and attitudes shape actual financial practices. Therefore, financial education initiatives should not only focus on increasing knowledge but also on fostering positive financial attitudes and strengthening students’ intentions to manage finances responsibly. Integrating motivational components and practical applications into financial education programs can enhance students’ ability to translate knowledge and attitudes into consistent financial behavior. This has important implications for educators and policymakers aiming to improve financial well-being among youth in Indonesia.
THE INFLUENCE OF SOCIAL MEDIA ON GEN Z INVESTMENT DECISIONS IN APPLICATION-BASED CAPITAL MARKETS Elok Maziyah
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.p06

Abstract

This study examines the influence of social media on Gen Z’s investment decisions in the Indonesian application-based capital market, with Intention of Use as an intervening variable. Utilising a quantitative research approach, the data were analysed using Structural Equation Modelling (SEM) with Partial Least Squares (PLS) analysis. The independent variables include Perceived Usefulness, Perceived Ease of Use, Perceived Risk, and Investment Knowledge, while the dependent variable is Investment Decisions, which are mediated by Intention to Use. The findings reveal that Intention of Use significantly impacts Gen Z’s investment decisions. Additionally, Perceived Usefulness, Perceived Ease of Use, and Investment Knowledge positively influence both investment decisions and the intention to use social media. Conversely, Perceived Risk has no significant effect on investment decisions or the intention to use social media. These results highlight the importance of social media as a strategic marketing tool for investment application developers. Developers are advised to focus on enhancing user experience and providing educational content to foster trust and knowledge, ultimately increasing Gen Z’s engagement and investment decisions in the application-based capital market.
DOES DIVIDEND POLICY MEDIATE THE EFFECT OF FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE ON FIRM VALUE? Reza Septiana Wibowo; Tarsisius Renald Suganda; Daniel Sugama Stephanus
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.p04

Abstract

A company's dividend policy is a crucial element that influences financial performance and capital structure on firm value. This study builds on earlier research by analyzing the function of dividend policy as a mediator between financial performance, capital structure and firm value, with a focus on stocks included in the ISSI Index. This research aims to examine whether dividend policy serves as a mediating variable in the relationship between financial performance, capital structure and firm value among manufacturing firms listed on the ISSI Index. This quantitative study utilized a sample of 425 observations from manufacturing companies on the ISSI Index during the 2019–2023 period. The PLS-SEM position was employed in regression analysis. Profitability (ROA), liquidity (CR), leverage (DER), and capital structure (DAR) seemed amid the independent variables this were studied. Firm value was measured by Tobin’s Q and PBV as dependent variables, while dividend policy (DPR) served as the mediating variable. It was found that profitability and capital structure contribute positively to firm value, as measured by Tobin’s Q and PBV, whereas liquidity has a negative impact. Leverage only affects firm value when PBV is used as a proxy. Also, this study demonstrates that the relationship between profitability, liquidity, leverage, and capital structure on firm value (Tobin’s Q and PBV) is significantly mediated by dividend policy. By strengthening and extending the bird-in-the-hand theory, this research offers a theoretical contribution by highlighting the importance of dividend payouts in enhancing firm value, particularly for manufacturing companies listed on the ISSI Index.
PENGARUH SANKSI, MORAL DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN: MODERASI GENDER PADA SANKSI I.A. Pt. Wahyu Sri Saraswati; I Ketut Jati
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.p06

Abstract

Pajak merupakan pendapatan negara terbesar dan menjadi isntrumen dalam mewujudkan kemandirian fiskal. Tingkat penerimaan pajak sangat bergantung pada kepatuhan wajib pajak. Penelitian ini bertujuan untuk menguji sanksi pajak, moral pajak, dan pemahaman pajak yang berkaitan dengan kepatuhan menjadi fokus riset ini. Lebih jauh, riset ini menyelidiki apakah gender memiliki peran dalam meningkatkan atau mengurangi korelasi antara denda pajak dan kepatuhan pajak. Seratus partisipan, dipilih secara acak dengan memakai metode sampling insidental, berpartisipasi dalam riset ini di KPP Pratama Tabanan. Analisis Regresi Moderasi (MRA) dipakai untuk memeriksa data yang dikumpulkan. Riset ini menemukan yaitu denda pajak, moral pajak, dan pengetahuan pajak semuanya berkontribusi pada kepatuhan pajak yang lebih tinggi. Pada saat yang sama, tidak ada bukti bahwa gender memoderasi korelasi antara denda pajak dan kepatuhan. Temuan ini menunjukan bahwa faktor internal (seperti moral pajak dan pemahaman) maupun faktor eksternal (seperti sanksi) sama-sama penting dalam meningkatkan kepatuhan wajib pajak. Riset ini menambah pemahaman kita tentang faktor-faktor yang memengaruhi kecenderungan orang untuk membayar pajak yang wajar dan memberikan rekomendasi bagi kebijakan perpajakan yang lebih efektif.Taxes are the largest source of state revenue and serve as an instrument to achieve fiscal independence. The level of tax revenue heavily depends on taxpayer compliance. This research aims to examine tax penalties, tax morale, and tax knowledge in relation to tax compliance. Furthermore, this study investigates whether gender plays a role in strengthening or weakening the correlation between tax penalties and tax compliance. One hundred participants, selected randomly using incidental sampling, took part in this study at KPP Pratama Tabanan. Moderated Regression Analysis (MRA) was used to analyze the collected data. The study found that tax penalties, tax morale, and tax knowledge all contribute to higher tax compliance. At the same time, there is no evidence that gender moderates the correlation between tax penalties and compliance. These findings indicate that both internal factors (such as tax morale and knowledge) and external factors (such as sanctions) are equally important in improving taxpayer compliance. This research enhances our understanding of the factors that influence people's tendency to pay taxes fairly and provides recommendations for more effective tax policies.
FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD HEXAGON PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI Putu Melia Utami Putri; Ni Made Dwi Ratnadi; I Ketut Suryanawa; Ni Ketut Rasmini
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.p01

Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh pressure, rationalization, opportunity, capability, ego, dan collusion pada financial statement fraud. Sampel pada penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di BEI pada periode 2020-2023. Metode penentuan sampel dalam penelitian ini adalah non-probability sampling dan adapun teknik penarikan sampel adalah purposive sampling,  dengan 104 observasi. Analisis data penelitian menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis dapat diperoleh simpulan bahwa rationalization berpengaruh positif pada financial statement fraud, sedangkan pressure, opportunity, capability, ego, serta collusion tidak berpengaruh pada financial statement fraud. Penelitian ini memberikan bukti secara empiris mengenai teori fraud hexagon dalam mengidentifikasi faktor-faktor yang mempengaruhi seseorang dalam melakukan tindakan fraud, terutama financial statement fraud. Implikasi dari penelitian ini adalah peningkatan strategi pengawasan internal untuk perusahaan sektor transportasi dan logistik sehingga dapat mengambil langkah-langkah preventif yang tepat dan efektif dalam mencegah tindakan fraud.This study aims to examine empirically the effect of pressure, rationalization, opportunity, capability, ego, and collusion on financial statement fraud. The sample in this study is transportation and logistic sector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample in this study is non-probability sampling with sampling techniques using purposive sampling, with a total sample of 26 companies with 104 observations. Data analysis using multiple linear regression analysis. The research findings indicate that rationalization has a positive effect on financial statement fraud, pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, capability has no effect on financial statement fraud, ego has no effect on financial statement fraud, and collusion has no effect on financial statement fraud. This research provides empirical evidence regarding the fraud hexagon theory in identifying factors that influence a person in committing fraud, especially financial statement fraud. The implication of this research is an increase in internal control strategies for transportation and logistics sector companies so that they can take appropriate and effective preventive measures in preventing fraud.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Amarylis Imana Putri; R. Rosiyana Dewi
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.p04

Abstract

Kesadaran lingkungan meningkat akibat perubahan iklim, polusi, dan keterbatasan sumber daya, sementara Akuntansi Manajemen Lingkungan (AML) membantu perusahaan mengelola dampak ekologis, meningkatkan transparansi, dan membangun kepercayaan investor dengan pengaruh yang bervariasi terhadap nilai perusahaan. Penelitian ini menganalisis hubungan antara AML, kinerja lingkungan, dan pengungkapan lingkungan terhadap nilai perusahaan. Penelitian ini menyasar perusahaan, pemerintah, investor, dan masyarakat dalam mendukung keberlanjutan lingkungan melalui AML, regulasi, transparansi, dan praktik bisnis hijau. Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 192 laporan keuangan dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada sector basic material. Analisis data dilakukan menggunakan statistik deskriptif dan diuji dengan program SPSS. Hasil analisis menunjukkan bahwa AML, kinerja lingkungan, dan pengungkapan lingkungan berpengaruh signifikan terhadap nilai perusahaan. AML memiliki dampak positif, kinerja lingkungan berkontribusi pada peningkatan nilai perusahaan, dan pengungkapan lingkungan memperkuat transparansi serta daya saing perusahaan. Manajer perlu mengelola investasi AML secara efisien dengan strategi perusahaan untuk meningkatkan kepercayaan investor.Environmental awareness has increased due to climate change, pollution, and limited resources. In response, Environmental Management Accounting (EMA) helps companies manage ecological impacts, enhance transparency, and build investor trust, each with varying effects on firm value. This study analyzes the relationship between EMA, environmental performance, and environmental disclosure on firm value. It targets companies, government institutions, investors, and the public in supporting environmental sustainability through EMA, regulations, transparency, and green business practices. A quantitative approach was employed using a sample of 192 financial reports from companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector. Data analysis was conducted using descriptive statistics and tested with the SPSS program. The results indicate that EMA, environmental performance, and environmental disclosure have a significant effect on firm value. EMA has a positive impact, environmental performance contributes to the enhancement of firm value, and environmental disclosure strengthens transparency and corporate competitiveness. Managers are encouraged to manage EMA investments efficiently through corporate strategies to increase investor trust.
PENGARUH PENGELOLAAN KEUANGAN, GAYA HIDUP, DAN MEDIA SOSIAL TERHADAP KEPUTUSAN PENGGUNAAN PAYLATER PADA GENERASI SANDWICH Anak Agung Ngurah Agung Adi Rama Putra Dalem; Nurabiah
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.p05

Abstract

Penelitian bertujuan mengeksplorasi faktor-faktor yang memengaruhi keputusan penggunaan paylater seperti pengelolaan keuangan, gaya hidup, dan media sosial pada generasi sandwich di Kota Mataram. Penelitian mempertimbangan generasi sandwich sebagai target pasar penggunaan paylater karena memiliki daya beli yang relatif tinggi akibat tekanan finansial ganda. Pendekatan kuantitatif digunakan melalui kuesioner yang melibatkan 302 responden generasi sandwich di Kota Mataram. Data dianalisis menggunakan PLS-SEM pada SmartPLS 4.1.0.9 melalui pengujian model pengukuran dan pengujian model struktural untuk menguji pengaruh antar variabel. Hasil penelitian menunjukkan pengelolaan keuangan tidak berpengaruh terhadap keputusan penggunaan paylater karena generasi sandwich cenderung memiliki kontrol perilaku rendah untuk pengeluaran jangka pendek. Dorongan memenuhi kebutuhan membuat generasi sandwich lebih rentan dalam mengambil keputusan finansial tanpa mempertimbangkan pengelolaan keuangan secara menyeluruh. Sebaliknya, gaya hidup yang didorong oleh ekspektasi sosial maupun kebutuhan emosional memengaruhi keputusan generasi sandwich untuk menggunakan paylater. Media sosial memiliki pengaruh terbesar terhadap keputusan generasi sandwich menggunakan paylater melalui paparan informasi yang tersedia.   The research aims to explore the factors that influence the decision to use paylater such as financial management, lifestyle, and social media in the sandwich generation in Mataram City. The research considers the role of the sandwich generation as the target market for using paylater because they have relatively high purchasing power due to multiple financial pressures. A quantitative approach was used with data collection techniques through questionnaires involving 302 sandwich generation respondents in Mataram City. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.0.9 software through measurement model testing and structural model testing to test the influence between variables. The results showed that financial management had no effect on the decision to use Paylater. The sandwich generation tends to have low behavioural control over short-term spending due to the urge to meet daily needs or urgent needs. Conversely, a lifestyle driven by social expectations and emotional needs of the sandwich generation's decision to use paylater. Social media has the greatest influence on the decision to use paylater through exposure to available information. 
PENGARUH SOCIAL MEDIA ENVIRONMENTAL FACTORS TERHADAP VISIT INTENTION PANTAI PANGANDARAN DENGAN DESTINATION ENVY SEBAGAI MEDIASI Alvi Musyaropah; Lucky Radi Rinandiyana; Allicia Deana Santosa
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.p12

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Electronic Word of Mouth (E-WoM), Subjective norm, dan Visibility terhadap Visit Intention yang dimediasi oleh Destination envy pada destinasi wisata alam Pantai Pangandaran. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif, melalui penyebaran kuesioner kepada 220 responden yang merupakan pengguna aktif media sosial di Pulau Jawa, dengan teknik purposive sampling. Data dianalisis menggunakan Structural Equation Modeling (SEM) dengan bantuan software AMOS. Hasil penelitian secara teoritis menunjukkan bahwa E-WoM, Subjective norm, dan Visibility berpengaruh positif terhadap Destination envy, serta Destination envy berpengaruh positif terhadap Visit Intention. Secara praktis, temuan ini mengindikasikan bahwa strategi pemasaran destinasi wisata melalui media sosial perlu mempertimbangkan faktor-faktor tersebut untuk menciptakan rasa envy positif yang mendorong minat kunjungan wisatawan. Implikasi penelitian ini dapat dimanfaatkan oleh pengelola destinasi wisata dan pelaku industri pariwisata dalam merancang kampanye pemasaran yang lebih efektif berbasis media sosial.This study aims to analyze the influence of Electronic Word of Mouth (E-WoM), Subjective norm, and Visibility on Visit Intention, mediated by Destination envy, at the Pangandaran beach nature tourism destination. A quantitative survey method was employed by distributing questionnaires to 220 respondents who are active social media users in Java Island, using purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) with the AMOS software. The theoretical findings show that E-WoM, Subjective norm, and Visibility have a positive effect on Destination envy, and Destination envy positively influences Visit Intention. From a practical perspective, these findings suggest that tourism destination marketing strategies through social media should consider these factors to generate positive envy that encourages tourists' visit intention. The implications of this study can be utilized by tourism destination managers and industry practitioners in designing more effective social media-based marketing campaigns.
PENGARUH TUNTUTAN PEKERJAAN DAN STRES KERJA TERHADAP KESEJAHTERAAN PSIKOLOGIS KARYAWAN GEN Z DIMEDIASI DUKUNGAN SOSIAL Michael Raynold Yan; Praningrum
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

Penelitian ini bertujuan untuk menganalisis pengaruh tuntutan pekerjaan dan stres kerja terhadap kesejahteraan psikologis karyawan Generasi Z di PT Forisa Nusapersada dengan mempertimbangkan peran mediasi dukungan sosial. Karyawan Generasi Z cenderung rentan terhadap tekanan kerja yang tinggi, sehingga berpotensi mengalami stres dan penurunan kesejahteraan psikologis. Penelitian ini menggunakan pendekatan kuantitatif melalui survei kuesioner terhadap 275 responden yang dipilih secara acak. Analisis data dilakukan menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa tuntutan pekerjaan dan stres kerja berpengaruh negatif signifikan terhadap kesejahteraan psikologis, sementara dukungan sosial berpengaruh positif signifikan terhadap kesejahteraan psikologis. Selain itu, dukungan sosial terbukti memediasi pengaruh negatif tuntutan pekerjaan dan stres kerja terhadap kesejahteraan psikologis. Penelitian ini memperkaya kajian tentang kesejahteraan psikologis karyawan Generasi Z melalui pengujian peran dukungan sosial sebagai variabel mediasi. Temuan penelitian ini dapat menjadi dasar bagi organisasi dalam merancang kebijakan dan strategi manajemen sumber daya manusia yang berorientasi pada penguatan dukungan sosial guna menjaga kesehatan mental karyawan di tengah tuntutan kerja yang tinggi. This study aims to analyze the effects of job demands and work stress on the psychological well-being of Generation Z employees at PT Forisa Nusapersada, considering the mediating role of social support. Generation Z employees tend to be more vulnerable to high work pressure, which may lead to increased stress and a decline in psychological well-being. This study employs a quantitative approach using a questionnaire survey administered to 275 randomly selected respondents. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results indicate that job demands and work stress have a significant negative effect on psychological well-being, while social support has a significant positive effect on psychological well-being. In addition, social support is proven to mediate the negative effects of job demands and work stress on psychological well-being. This study enriching the literature on the psychological well-being of Generation Z employees through examining social support as a mediating variable. Practically, the findings provide a basis for organizations to design human resource policies and strategies that emphasize strengthening social support to maintain employees’ mental health amid high job demands.  

Page 5 of 6 | Total Record : 56

 2   3   4   5   6 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue VOLUME.14.NO.12.TAHUN.2025 VOLUME.14.NO.11.TAHUN.2025 VOLUME.14.NO.10.TAHUN.2025 VOLUME.14.NO.09.TAHUN.2025 VOLUME.14.NO.08.TAHUN.2025