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August 21, 2025Indonesian Journal of Sustainability Accounting and ManagementOpen Access

How Sustainability Practice Shape Financial Performance in The Hospitality Industry: The Moderating Role of Firm Size

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Authors

NRNi Made Sri RukmiyatiJakarta State Polytechnic NMNi Ketut MareniJakarta State Polytechnic ITI Wayan TuwiJakarta State Polytechnic

Discussion

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Implication

Analysis shows positive effects of energy conservation and environmental communication on financial performance in hotels, indicating the significance of sustainability practices.

Key Points

Energy conservation and environmental communication improve financial performance in star-rated hotels in Bali, and the findings are relevant for investors and regulators.
The SEM-PLS analysis confirms the effectiveness of sustainability practices but shows that firm size does not moderate their financial impacts, highlighting a unique aspect of stakeholder theory.
The research focuses on star-rated hotels but calls for further studies on various hospitality types to better understand sustainability's financial influence.
The implications suggest sustainable practices could enhance financial outcomes, necessitating their inclusion in investment evaluations and hospitality regulations.

Cite This Study

Rukmiyati et al. (2025) studied this question.

synapsesocial.com/papers/68af570dad7bf08b1eaddf51 https://doi.org/10.20448/ijsam.v9i1.7256

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Implication

Analysis shows positive effects of energy conservation and environmental communication on financial performance in hotels, indicating the significance of sustainability practices.

How Sustainability Practice Shape Financial Performance in The Hospitality Industry: The Moderating Role of Firm Size

Discussion

Member takes

Implication

Key Points

Cite This Study

How Sustainability Practice Shape Financial Performance in The Hospitality Industry: The Moderating Role of Firm Size

Discussion

Member takes

Implication

Key Points

Cite This Study

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