Integrasi Dimensi Sosial, Lingkungan, dan EkonomiTerhadap Kinerja Perusahaan Berkelanjutan di Indonesia
Keywords:
keberlanjutan perusahaan, Triple Bottom Line, dimensi sosial, dimensi lingkungan, dimensi ekonomiAbstract
Penelitian ini mengkaji pengaruh terintegrasi dari dimensi sosial, lingkungan, dan ekonomi terhadap kinerja keberlanjutan perusahaan di Indonesia dengan menggunakan kerangka Triple Bottom Line (TBL). Dengan menggunakan data World Bank Enterprise Survey (WBES) Indonesia 2023, penelitian ini mengevaluasi 2.955 perusahaan manufaktur dan jasa untuk menilai bagaimana praktik sosial dan lingkungan memengaruhi kinerja keberlanjutan melalui peran mediasi dari dimensi ekonomi. Pendekatan kuantitatif eksplanatori digunakan melalui Partial Least Squares Structural Equation Modeling (PLS-SEM) guna menganalisis pengaruh langsung dan tidak langsung antar konstruk laten. Hasil penelitian menunjukkan bahwa dimensi sosial berpengaruh positif terhadap dimensi ekonomi, sementara dimensi lingkungan memberikan pengaruh negatif. Dimensi ekonomi terbukti berkontribusi signifikan terhadap peningkatan kinerja keberlanjutan, menegaskan peran sentralnya dalam kerangka TBL. Uji mediasi mengungkap pola partial complementary mediation pada jalur dari sosial menuju ekonomi dan selanjutnya menuju keberlanjutan, serta pola competitive partial mediation pada jalur dari lingkungan menuju ekonomi dan kemudian menuju keberlanjutan. Temuan tersebut menunjukkan bahwa praktik sosial yang kuat mampu memperkuat performa ekonomi, sedangkan gangguan lingkungan, khususnya pemadaman listrik, menjadi hambatan operasional yang menurunkan kinerja ekonomi dan keberlanjutan. Penelitian ini menegaskan pentingnya penguatan fondasi ekonomi sebagai mekanisme kunci dalam mengintegrasikan aspek sosial dan lingkungan ke dalam strategi keberlanjutan perusahaan.
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