South Asian Journal of Social Studies and Economics

The urgency of this research is that the hotel industry in Bali is experiencing rapid growth which has an impact on environmental quality degradation, thus requiring a sustainable management strategy. A sustainability approach based on relevant local values is needed, so that the integration of the Quadruple Bottom Line in this research can provide new insights in improving the competitiveness and sustainability of the hotel industry in Bali. The purpose of this research is to analyze the influence of Good Corporate Governance (GCG) and Internal Control System (SPI) on company performance, and to test the moderating role of Quadruple Bottom Line (QBL) in this relationship. This research method uses a quantitative method and the research procedure carried out is by distributing research questionnaires. The samples in this study are companies in the hospitality sector and tourist attractions participating in the Tri Hita Karana Award for the last five years. The number of samples in this study is 99 (ninety-nine) research samples. The collected data are processed using the structural equation modeling (SEM) method based on partial least squares (PLS). The results show that good corporate governance and internal control system variables have a significant positive effect on company performance, and the quadruple bottom line variable can strengthen the positive influence of good corporate governance and internal control system variables on company performance.