Governance and organizational sustainability: evidence from crematorium foundations in Bali, Indonesia
Keywords:
Governance, Sustainability, New Institutional TheoryAbstract
This study aims to examine how governance affects the sustainability of crematorium foundations in Bali Province. This study also aims to examine how institutional pressure shapes governance practices and sustainability. This study is a quantitative study using a survey approach. Data were collected through questionnaires distributed to 62 respondents consisting of administrators, staff, donors, community members, as well as local government representatives and traditional leaders from nine crematorium foundations in Bali. Data analysis was performed using SEM-PLS and descriptive analysis to identify the dominance of institutional pressure. This study found that governance has a positive and significant effect on the sustainability of foundations, with a path coefficient of 0.966 and a significance value of p < 0.05. The findings also indicate that normative pressure is the most dominant institutional factor in shaping governance and sustainability practices. This study suggests that future researchers expand their scope to include other types of NPOs and add accounting variables such as financial statement quality or accounting information systems to gain a more comprehensive understanding of the sustainability of non-profit organizations.
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