Digital Transformation and ESG Performance: The Critical Role of Green Technology Innovation as a Strategic Link

Main Article Content

Mariska Ramadana
Jollyn
Dea Tiara Monalisas Butar-Butar

Abstract

Pentingnya kinerja perusahaan dalam ESG semakin mendapat perhatian yang besar; oleh karena itu, perlu untuk lebih mendalami tentang bagaimana perkembangan digital akan berdampak pada kinerja ESG perusahaan. Artikel ini menggunakan perangkat lunak untuk menganalisis data yaitu Stata untuk mengeksplorasi isu-isu yang relevan. Penelitian ini bertujuan untuk mengevaluasi keterkaitan antara transformasi digital dan kinerja ESG perusahaan dengan mempertimbangkan green technology innovation sebagai mediator. Analisis mediasi dilakukan untuk menguji peran green technology innovation dalam memperkuat hubungan antara transformasi digital dan kinerja ESG perusahaan. Hasil empiris menunjukkan hal berikut. (1) Transformasi digital memiliki signifikan positif terhadap kinerja ESG perusahaan. (2) Green technology innovation perusahaan memainkan peran perantara yang signifikan dalam mempromosikan hubungan antara transformasi digital dan kinerja ESG perusahaan. Sehingga dapat disimpulkan bahwa transformasi digital dapat meningkatkan kinerja ESG perusahaan dengan mempromosikan green technology innovation.

Article Details

How to Cite
Ramadana, M., Jollyn, & Butar-Butar, D. T. M. (2026). Digital Transformation and ESG Performance: The Critical Role of Green Technology Innovation as a Strategic Link . Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 18(1), 83–93. https://doi.org/10.24905/permana.v18i1.1254
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Articles

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