This study aims to analyze the impact of strategic planning and technological resources on business performance and operational efficiency, with digital transformation as a moderating variable in retail companies in Indonesia. This study uses a quantitative approach with a survey method to collect data from retail company employees in Indonesia. Using the Lemeshow formula, a sample of 96 respondents was randomly selected to provide the necessary data through a validated and reliability-tested questionnaire. The results of the study show that a) Strategic planning has a positive and significant effect on business performance with a t-statistic value of 3.520 > 1.984 and a P-value of 0.000 < 0.05. b) Technological resources have no significant effect on business performance, with a t-statistic value of 0.1940 > t table 1.984 and a P-value of 0.053 > 0.05. c) Strategic planning has a positive and significant effect on operational efficiency, with a t-statistic value of 4.118 > 1.984 and a P-value of 0.000 < 0.05, d) Technological resources have a positive and significant effect on operational efficiency, with a t-statistic value of 2.161 > t table 1.984 and a P-value of 0.031 < 0.05, e) Business performance has a positive and significant effect on digital transformation efficiency in Retail Companies in Indonesia, with a t-statistic value of 4.569 > t table 1.984 and a P-value of 0.000 < 0.05, f) Operational Efficiency has a positive and significant effect on digital transformation, with a t-statistic value of 4.064 > t table 1.984 and a P-value of 0.000 < 0.05.
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