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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA JISIP: Jurnal Ilmu Sosial dan Pendidikan RESIPROKAL: Jurnal Riset Sosiologi Progresif Aktual Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Target : Jurnal Manajemen Bisnis Journal of Economics and Business UBS Jurnal Abdimas Sangkabira ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Prosiding Konferensi Nasional PKM-CSR Balance : Jurnal Akuntansi dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Wicara Desa
Siti Aisyah Hidayati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Effect of Sustainability Reporting and Digital Transformation on Profitability with Green Finance as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2023 Suryaningsih, Yeny; Hidayati, Siti Aisyah; Suryani, Embun
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8947

Abstract

This study aims to examine the effect of sustainability reporting and digital transformation on profitability, with green finance as a moderating variable. The population of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling method, 10 companies were selected as the research sample. This study employs a causal-associative research design with a survey-based quantitative approach. Data were collected through documentation techniques by accessing secondary data in the form of annual reports and sustainability reports of energy companies during the 2019–2023 period, obtained from the official IDX website and each company’s website. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS software. The results reveal that sustainability reporting has a significant positive effect on profitability, as measured by Return on Assets (ROA). Meanwhile, digital transformation shows a positive but insignificant effect on profitability. Furthermore, green finance is found to moderate the relationship between sustainability reporting and profitability but fails to moderate the relationship between digital transformation and profitability.
Co-Authors A P, I Nyoman Nugraha Abdul Mannan, Siti Sofiyah Adnan, Salsabila Agusdin Ahyar, Muhamammad Alamsyah Alamsyah Anwar , Adrianda Apriliasari, Ni Nyoman Rianti Arie Dewanti, Ayu Putu Arifah Tara, Nur Aida Baiq Handayani Rinuastuti, Baiq Handayani Baiq Nurul Suryawati Christian Valentino Wahyu Leo Citraninggrat, Baiq Uswatunnisa Deddy Suhendra Martua Siburian Endar Pituringsih Erwan, Muhammad Fahreza, Faiz Ridho Febbyola Tri Lestari Furkan, Lalu M. H. Burhanudin Haerun Nisak Halimatussakdiah Handayani Rinuastuti, Baiq Hermanto Hermanto Hidayat, Pramana Wahyu Husnan, Lalu Hamdani Husni, Vici Handalusia I Gusti Agung Arista Pradnyani I Nyoman Nugraha Ardana Putra Izzati, Nurul Fardatul Juliana, Nana Khairunnisa Kinanti Risang Ayu Kurnia, Juan L.M. Furkan Laila Isnaini Hikmawati Lalu Hamdani Husnan Luthfiyana Adfanin Muhammad Akhyar Nadia Rizkiana Ni Ketut Surasni Nopianti Rejeki, Wiwik Noval, Khamada Novel, Khamada Novela Sari, Elivia Nurlailah Nurmayanti, Siti Paranata, Adika Parida, Parida Prima Astuti Handayani Putra, Gusti Ngurah Eka Putri, Baiq Adisty Tahira Ramadhan, Wulan Suci Ramdani, Gilang Rina Yuliasari rodhi, mohammad najib Rosiady Husaenie Sayuti Santia, Tia Pebrianti Saputra, Alga Doni Sarifudin SARIFUDIN Sarifudin Serip Serifudin Sinta Anggraini Sri Bintang Mandala Putra Sri Taufil Laily Sri Wahyulina Suryani, Embun Suryani, Embun Suryaningsih, Yeny Syarif, Lalu Rosihan Taufikurrahman, Muhammad Titania Nabilah Ulfa, Yakut Nahdiana Wahyulina, Sri Wahyulina, Sri wahyuni wahyuni Widodo, Erick Wiranto Wiranto Zainal Abidin Zefanya Andryan Girsang