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All Journal Jurnal Teknologi Informasi dan Komunikasi ACCELERATION: Multidisciplinary Research Journal
Gilbert Johan Martin Sinaga
Universitas Riau
Computer Science & IT Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : ACCELERATION: Multidisciplinary Research Journal

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CARBON DISCLOSURE IN INDONESIA: PROFITABILITY, FIRM SIZE, AND ENVIRONMENTAL PERFORMANCE AS A MODERATOR Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.202

Abstract

Climate change issues have increasingly raised awareness of corporate carbon emission disclosure. Such disclosure not only reflects corporate social responsibility but also serves as a strategic tool for gaining legitimacy from society and stakeholders. This study aims to examine the effect of profitability and firm size on carbon emission disclosure, and to analyze the moderating role of environmental performance. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, and PROPER ratings of 40 companies listed on the Indonesia Stock Exchange (IDX) that consistently participated in the PROPER program during 2018–2022. Purposive sampling was applied, resulting in 200 observation units. Data were analyzed using Partial Least Squares (PLS) with WarpPLS 7.0 software. The results show that profitability has a positive and significant effect on carbon emission disclosure, while firm size does not have a significant effect. Environmental performance significantly moderates the relationship between firm size and carbon emission disclosure, but does not moderate the relationship between profitability and disclosure. This research contributes theoretically to the environmental disclosure literature and provides practical implications for management and regulators to promote corporate environmental transparency and accountability.  
THE MEDIATING ROLE OF CONTEXTUAL AMBIDEXTERITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION, INNOVATION CAPABILITY, AND SME PERFORMANCE Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.203

Abstract

This study addresses a critical gap in SME research, where prior studies emphasize the direct effects of digital transformation (DT) and innovation capability (IC) on performance while overlooking the underlying organizational mechanisms. This study examines how SMEs convert DT and IC into performance through contextual ambidexterity (CA) in a developing economy. Using data from 350 SMEs in Indonesia and PLS-SEM analysis, the results show that DT (β = 0.270, p < 0.01) and IC (β = 0.170, p < 0.05) significantly improve performance, with DT having a stronger effect. CA also enhances performance (β = 0.260, p < 0.01) and mediates the effects of DT (β = 0.092, p < 0.01) and IC (β = 0.052, p < 0.05). These findings indicate that the performance impact of DT and IC depends on firms’ ability to balance exploration and exploitation. This study contributes by offering a mechanism-based explanation that integrates DT and IC and positions contextual ambidexterity as a key driver of SME performance in emerging economies.  
Co-Authors William Charlie Septian Sinaga