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All Journal Siber Journal of Transportation and Logistics
Annette Anggraeny Sihombing
Universitas Logistik dan Bisnis Internasional, Bandung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Information Transparency and Firm Performance: The Mediating Role of Business Ethics in Organic Coconut Sugar Exporters Annette Anggraeny Sihombing; Erna Mulyati; Agus Purnomo
Siber Journal of Transportation and Logistics Vol. 4 No. 2 (2026): (SJTL) Siber Journal of Transportation and Logistics (July - September 2026)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjtl.v4i2.1214

Abstract

Organic coconut sugar exports depend on claims about origin and process that buyers cannot verify directly, so exporting firms are increasingly required to make their information verifiable. Previous studies have examined traceability systems and business ethics separately and have rarely tested how transparency reaches performance, which constitutes the research gap of this study. This study analyses the effect of information transparency on business ethics and firm performance and tests the mediating role of business ethics in organic coconut sugar exporting companies in Central Java and the Special Region of Yogyakarta. Questionnaires were completed by 100 respondents drawn purposively from 350 employees of two exporting companies and processed with partial least squares structural equation modelling. Information transparency has a positive and significant effect on business ethics and explains 74.5 percent of its variance, while its direct effect on firm performance is not significant. Business ethics affects firm performance significantly and fully mediates the relationship, and together the two constructs explain 63.1 percent of the variance in firm performance. The novelty of this study lies in positioning information transparency as an antecedent of corporate governance and in identifying ethical conduct as the mechanism that converts verifiable information into export performance.
Co-Authors Agus Purnomo Erna Mulyati