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All Journal The Indonesian Accounting Review
Widyaningsih, Widianingsih
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Economics, Econometrics & Finance

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The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental Hardianto, Ade Manggala; Novitasari, Yuli; Widyaningsih, Widianingsih; Amanah, Mutiara Sherly
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5485

Abstract

The growing urgency to achieve long-term performance sustainability amidst dynamic environmental challenges presents a significant problem for modern organizations, particularly when life cycle management and ecological accountability are not optimally integrated. This study aims to analyze the effect of life cycle factors on performance sustainability while evaluating the dual moderating roles of bioaccounting and smart environmental  in strengthening strategic responses to environmental and operational pressures. A quantitative approach was employed using survey data from corporate respondents, and the analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test indicator validity and structural relationships across variables. The findings indicate that life cycle significantly influences performance sustainability, and both bioaccounting and smart environmental  function as effective moderators that enhance the alignment between corporate strategies and ecological responsibility.  The implications of this research emphasize the importance of sustainability-oriented accounting innovation and environmentally intelligent decision-making as foundations for competitive advantage, regulatory compliance, and long-term value creation.
Co-Authors Ade Manggala Hardianto, Ade Manggala Amanah, Mutiara Sherly Novitasari, Yuli