Reviu Akuntansi, Manajemen, dan Bisnis
Vol 6 No 3 (2026): September

Determinants of Product Sustainability in the B2B Industrial Lubricant Sector: The Mediating Role of Customer Satisfaction

Dhendy Kurniawan (Universitas Diponegoro, Semarang, Indonesia)
Lutfi Firdaus Novianto (Universitas Diponegoro, Semarang, Indonesia)
Sugiyanto Sugiyanto (Universitas Diponegoro, Semarang, Indonesia)
I Made Sukresna (Universitas Diponegoro, Semarang, Indonesia)



Article Info

Publish Date
30 Sep 2026

Abstract

Purpose: The impetus for this study arises from the growing importance of retaining industrial customers and maintaining consistent sales performance amid increasingly stringent environmental requirements, pressures for operational efficiency, and expanding adoption of sustainable business practices.Research Methodology: Quantitative data were obtained through questionnaires administered to 150 industrial B2B customer companies that had been selected by means of purposive sampling. Analysis data using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.Results: Empirical findings indicate that service quality, product quality, price perception, and green marketing each exert a positive and statistically significant influence on customer satisfaction and product sustainability. The analysis confirms that customer satisfaction partially mediates the relationships between these four antecedents and product sustainability.Conclusions: The analysis demonstrates that customer satisfaction acts as a crucial bridging mechanism. Specifically, it functions as a partial mediator, meaning that while the four antecedent variables directly influence product sustainability, their overall effectiveness is significantly amplified when they successfully cultivate customer satisfaction first.Limitations: Both the geographical and organizational parameters of the study are restricted to industrial B2B clientele of PT Pertamina Lubricants within Sales Region IV, an area encompassing Central Java and DIY.Contributions: These results underscore the necessity of an integrated managerial strategy encompassing dependable service and distribution processes, uniform lubricant quality and performance, equitable and flexible pricing mechanisms, and the ongoing deployment of marketing initiatives oriented toward environmental concerns.

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Journal Info

Abbrev

rambis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) is a peer-reviewed journal in the fields of Accounting, Management, Business. Rambis publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to ...