Pengaruh Akuntansi Keberlanjutan terhadap Nilai Perusahaan melalui Green innovation dan Transformasi Digital
DOI:
https://doi.org/10.51977/sew3w468Keywords:
Akuntansi Keberlanjutan, Green Innovation, Transformasi Digital, Sustainability ReportingAbstract
Penelitian ini bertujuan menganalisis pengaruh praktik akuntansi keberlanjutan terhadap nilai perusahaan melalui peran mediasi green innovation dan transformasi digital pada perusahaan sektor energi dan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori. Sampel penelitian terdiri atas 15 perusahaan atau 60 observasi yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4. Hasil penelitian menunjukkan bahwa praktik akuntansi keberlanjutan berpengaruh positif terhadap green innovation, transformasi digital, dan nilai perusahaan. Green innovation tidak berpengaruh terhadap nilai perusahaan, sedangkan transformasi digital berpengaruh negatif terhadap nilai perusahaan. Selain itu, green innovation dan transformasi digital tidak mampu memediasi hubungan antara praktik akuntansi keberlanjutan dan nilai perusahaan. Temuan ini menunjukkan bahwa peningkatan nilai perusahaan lebih dipengaruhi secara langsung oleh implementasi praktik akuntansi keberlanjutan.
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