On Wednesday, October 9^th, 2024, the Faculty of Economics and Business at Universitas Trisakti held an Open Doctoral Promotion Session in the field of Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this event, Dr. Erliana Banjarnahor, SE, Ak, MSi, CFA, CA was declared to have passed as a doctor with a “Very Satisfactory” predicate, becoming the 149th graduate of this doctoral program.

The dissertation titled “The Influence of Green Transformational Leadership and Green Value Creation on Disclosure of Sustainability Performance Moderated by Green Competitive Advantage”

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with the promoter Prof. Dr. Etty Murwaningsari, Ak., MM., CA, and co-promoter Dr. Sekar Mayangsari, Ak., CA., CMA. The examination team consisted of Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA.; Dr. Regina  Jansen Arsjah, S.E., Ak., M.Si., C.F.A., C.A., CPIA; Dr. David Kiki B.M.T Samosir, CMA, CSRS, CSRA dan Prof. Dr. Ratlan Pardede, MM.

Novelty: This research has contributed to the development of Sustainability Performance Disclosure measurements issued by the Financial Services Authority, namely Financial Services Authority Regulation Number 51 of 2017 concerning Sustainable Financial Performance for Financial Services Organizations, Issuers and Public Companies which is only measured by economic, social and environmental performance. The addition of these dimensions aims for companies to increase Sustainability Performance Disclosure by using a combination of sustainability strategies, opportunities and risks.

The research results show that (1) Green Transformational Leadership is able to increase Sustainability Performance Disclosure, (2) Green Value Creation is able to increase Sustainability Performance Disclosure and (3) Green Competitive Advantage is able to strengthen the influence of Green Transformational Leadership on Sustainability Performance Disclosure and (4) Green Competitive Advantage is able to strengthen the influence Green Value Creation of Sustainability Performance Disclosure. This research was also carried out by testing sensitivity by changing the measurement of Sustainability Performance Disclosure using old measures in the form of dimensions of economic performance, social performance and environmental performance. The results show that a better model is obtained by using the sustainability performance disclosure variable represented by the green product innovation dimension.

With this achievement, Dr. Erliana Banjarnahor, SE, Ak, MSi, CFA, CA is expected to make a significant contribution in the field of sustainability accounting and if companies want to increase Sustainability Performance Disclosure by using a combination of strategies, then this research recommends combining the Green Competitive Advantage strategy with Green Value Creation as a priority First. The second priority could be combining the Green Competitive Advantage strategy with the Green Transformation Leadership strategy as a way to increase Sustainable Performance Disclosure.