Pengaruh Inovasi Hijau terhadap Kinerja Keuangan dengan Transformasi Digital sebagai Variabel Moderasi.

Main Article Content

Fennesy Fiorent Lim
Serly
Budi Harsono

Abstract

Penelitian ini bertujuan untuk mengkaji tentang penga­ruh Inovasi hijau terhadap kinerja keuangan, dengan transfor­masi digital sebagai variabel yang moderasi. Penelitian ini menggunakan pendekatan kuantitatif, perusa­haan dalam sampel 72 perusahaan yang mengumpulkan data dari Sustai­nability report dan Annual report. Perusa­haan yang menerap­kan indikator dari inovasi produk dan proses hijau untuk mengukur inovasi hijau. Analisis ini dilakukan untuk menilai apakah transformasi digital mem­perkuat hubungan antara inovasi hijau dan kinerja keua­ngan. Studi ini menawarkan bukti empiris di mana peran transformasi digital dalam memak­simalkan manfaat inovasi hijau bagi kinerja keua­ngan. Selain itu, studi ini juga memi­liki tujuan untuk meng­edukasi masyarakat, sehingga dapat diterapkan strategi digital dan inovasi hijau pada perusahaan untuk kemajuan perusahaan dan keberlanjutan.

Article Details

How to Cite
Lim, F. F., Serly, & Harsono, B. . (2026). Pengaruh Inovasi Hijau terhadap Kinerja Keuangan dengan Transformasi Digital sebagai Variabel Moderasi. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 18(1), 121–136. https://doi.org/10.24905/permana.v18i1.1275
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