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JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2025) 1.5 Q3
Journal Citation IndicatorTM (2025) 0.25 Q4
Received: 2026-01-15  |  Accepted: 2026-03-25  |  Published: 2026-06-30

Title

The Theory of Planned Behavior in the context of circular economy practices: a path to sustainable Indonesian accommodation industry


Abstract

The world's transformation from linear to circular economies is a major issue today. The demand for goods and services also contributes to environmental damage. Through the Theory of Planned Behavior, this study demonstrates how human behavior influences the adoption of circular economy practices and sustainable business performance. This study examines the role of green intention and green innovation in mediating the relationship, as well as the moderating effect of barriers on this relationship. Data were collected through questionnaires completed by 447 respondents, who were employees in Indonesian accommodation companies. The Structural Equation Model was used to test the model using the Smart PLS 4 tool. The findings show a positive effect of the Theory of Planned Behavior on circular economy practices and sustainable business performance. The role of green intention and green innovation in mediating the relationship in the model also shows positive results. Barriers were found to both strengthen and weaken relationships within the model. The unexpected findings that circular economy practice fails to mediate the relationships in the model and barriers fail to moderate these relationships challenge further explanation. This study also offers theoretical and managerial implications to help accommodation providers address challenges and capitalize on opportunities in their sustainability efforts.


Keywords

circular economy, green innovation, green intention, sustainable business performance, Theory of Planned Behavior (TPB)


JEL classifications

L66 , L83 , L84 , Q53 , Q56 , Z31


URI

http://jssidoi.org/jesi/article/6648


DOI


Pages

185-201


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Mamengko, Rullyana Puspitaningrum
National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan https://www.nkust.edu.tw
Yogyakarta State University, Yogyakarta, Indonesia https://www.uny.ac.id
Articles by this author in: CrossRef |  Google Scholar

Prasetyo, Dinar Ari
Yogyakarta State University, Yogyakarta, Indonesia https://www.uny.ac.id
Articles by this author in: CrossRef |  Google Scholar

Lee, Lichang
National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan https://www.nkust.edu.tw
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

13


Number

4


Issue date

June 2026


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 524  |  PDF downloads: 450

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