Pengaruh Komitmen Lingkungan Manajemen Puncak terhadap Kinerja Operasional Rantai Pasok melalui Praktik Manajemen Rantai Pasokan Hijau Internal dan Eksternal

Main Article Content

Muhammad Shafiq
Wahyuningsih Santosa
Dorina Widowati

Abstract

Penelitian ini bertujuan untuk mengkaji peran komitmen manajemen puncak dalam mem-bentuk budaya organisasi serta memfasilitasi implementasi praktik green supply chain, dan dampaknya terhadap kinerja lingkungan, operasional, dan daya saing perusahaan. Berlandaskan upper echelons theory dan institutional theory, penelitian ini mengonseptualisasi-kan komitmen manajemen puncak sebagai pendorong internal yang krusial dalam memedi-asi pengaruh tekanan pemangku kepentingan eksternal terhadap integrasi rantai pasok hijau. Penelitian ini menggunakan desain penelitian kuantitatif dengan data survei yang dik-umpulkan dari perusahaan manufaktur. Data dianalisis menggunakan teknik statistik mul-tivariat untuk menguji hubungan yang diusulkan antara komitmen manajemen puncak, praktik green supply chain, budaya organisasi, dan kinerja keberlanjutan. Hasil penelitian menunjukkan bahwa keterlibatan aktif manajemen puncak secara signifikan memperkuat budaya organisasi yang berorientasi lingkungan serta meningkatkan efektivitas praktik green supply chain. Selain itu, integrasi green supply chain terbukti berpengaruh positif terhadap kinerja lingkungan dan kinerja ekonomi, yang menegaskan nilai strategisnya melampaui sekadar kepatuhan regulatif. Temuan ini berkontribusi pada literatur keberlanjutan dengan menunjukkan bahwa inisiatif green supply chain lebih berpeluang berhasil apabila didukung oleh komitmen kepemimpinan yang kuat dan terinternalisasi dalam budaya organisasi. Secara praktis, penelitian ini menekankan pentingnya bagi manajer untuk melampaui ke-bijakan lingkungan yang bersifat simbolik menuju keterlibatan manajerial yang substantif guna mencapai tujuan keberlanjutan jangka panjang. Penelitian ini memberikan bukti em-piris bahwa kepemimpinan yang berorientasi pada keberlanjutan merupakan faktor kunci dalam menciptakan keunggulan kompetitif di tengah lingkungan bisnis yang semakin sadar akan isu lingkungan.

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How to Cite
Shafiq, M. ., Santosa, W., & Widowati, D. . (2026). Pengaruh Komitmen Lingkungan Manajemen Puncak terhadap Kinerja Operasional Rantai Pasok melalui Praktik Manajemen Rantai Pasokan Hijau Internal dan Eksternal. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 17(3), 4030–4054. https://doi.org/10.24905/permana.v17i3.1612
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