The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business

Ni Putu Lisa Wijayanti; Gde Deny  Larasdiputra; I Putu Gde Chandra Artha  Aryasa

doi:10.38142/jogta.v4i4.1866

Authors

Ni Putu Lisa Wijayanti Warmadewa University, Indonesia
Gde Deny Larasdiputra Warmadewa University, Indonesia
I Putu Gde Chandra Artha Aryasa Warmadewa University, Indonesia

DOI:

https://doi.org/10.38142/jogta.v4i4.1866

Keywords:

Budgeting, Price, Product Quality, Customer Engagement, Perceived Value

Abstract

This study aims to examine the influence of price and product quality on Customer Engagement based on perceived value from a budgeting perspective in a family-owned livestock business. The research employed a quantitative approach using primary data collected through questionnaires distributed to 75 consumers of Lisa Pig Farm. Data were analyzed using multiple linear regression with SPSS software. The results indicate that price has a significant effect on Customer Engagement, product quality has a significant effect on Customer Engagement, and both price and product quality simultaneously have a significant effect on Customer Engagement, with a coefficient of determination (R²) of 0.654. These findings suggest that budgeting decisions reflected in pricing strategies and quality management contribute to the formation of positive perceived value and enhance customer engagement. This study extends the role of Customer Engagement as a non-financial indicator in management accounting and entrepreneurial accounting to evaluate market-based business sustainability.

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