HERMAWAN, SITI NUR AZIZAH PUTRI (2026) PENGARUH DIGITAL TRANSFORMATION, SUSTAINABILITY STRATEGY TERHADAP SUSTAINABILITY PERFORMANCE DENGAN SUSTAINABILITY COMMITMENT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Indonesia’s manufacturing sector has shown signs of slowing down, with growth decreasing from 5.33% in the first quarter of 2023 to 4.62% in the second quarter. In the midst of these economic challenges, sustainability performance has emerged as a key indicator of how well companies maintain their social and environmental responsibilities while minimizing long-term risks. This study aims to investigate the influence of digital transformation and sustainability strategy on sustainability performance, with sustainability commitment acting as a moderating variable. The research focused on 83 energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2020-2023. A purposive sampling technique was used to select 43 companies that met the criteria, resulting in 172 firm-year observations. Data were collected from annual reports and sustainability reports, and analyzed using panel data-based Moderated Regression Analysis (MRA) with the support of EViews 12 software. The findings indicate that both digital transformation and sustainability strategy significantly and positively affect sustainability performance. However, sustainability commitment does not moderate the relationship between digital transformation and sustainability performance. In contrast, it successfully moderates the relationship between sustainability strategy and sustainability performance. These results highlight the importance of aligning strategic sustainability initiatives with internal commitment to enhance corporate sustainability outcomes. Keywords: Digital Transformation, Sustainability Strategy, Sustainability Performance, Sustainability Commitment, Energy Companies. Pertumbuhan sektor manufaktur Indonesia mengalami perlambatan dari 5,33% pada kuartal pertama tahun 2023 menjadi 4,62% pada kuartal kedua. Di tengah kondisi tersebut, sustainability performance menjadi indikator penting yang mencerminkan kemampuan perusahaan dalam mempertahankan tanggung jawab sosial dan lingkungan, serta meminimalkan risiko jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh digital transformation dan sustainability strategy terhadap sustainability performance, dengan sustainability commitment sebagai variabel moderasi. Populasi penelitian mencakup 83 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Sampel dipilih menggunakan teknik purposive sampling, dengan 43 perusahaan memenuhi kriteria, menghasilkan 172 observasi dalam empat tahun. Data diperoleh dari annual report dan sustainability report, lalu dianalisis menggunakan metode Moderated Regression Analysis (MRA) berbasis data panel dengan bantuan software EViews12. Hasil penelitian menunjukkan bahwa digital transformation dan sustainability strategy berpengaruh positif dan signifikan terhadap sustainability performance. Namun, sustainability commitment tidak dapat memoderasi pengaruh digital transformation terhadap sustainability performance, tetapi terbukti mampu memoderasi pengaruh antara sustainability strategy dan sustainability performance. Kata kunci: Digital Transformation, Sustainability Strategy, Sustainability Performance, Sustainability Commitment, Perusahaan Energi
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