On Tuesday, September 2 2025, Faculty of Economic and Business, Trisakti University, held a open Doctoral Promotion Session in Economics with concentration in Accounting at Campus A, Hendriawan Sie (S) Building, 8^th Floor. During the event, Dr. Richard Andrew, Amd. Ak., S.Ak., M.Ak., AWP., QWP., CAP., C.STMI., CPIA., CPLM., MOS., LCSAP was declared to have passed his Doctoral Degree with a grade of “Very Satisfactory”, becoming the 177^th graduate of the doctoral program in Economics with a concentration in Accounting.

The dissertation, entitled “The Moderating Role of Organizational Culture in The Influence of Management Control Systems, Strategic Management Accounting, and Digital Transformational Leadership Styles on Organizational Sustainability Perfomance” examines the moderating role of Organizational Culture, Management Control Systems, Strategic Management Accounting, and Transformational Digital Leadership Styles on Organizational Sustainability Perfomance. This research provides novelty in measuring the variables of Transformational Digital Leadership Styles by adding 3 dimensions and 31 new indicators as well as Organizational Cultural by adding 2 dimensions and 8 new indicators.

The defense was chaired by the chair of the defense Committee, Prof. Dr. Yolanda Masnita Siagian, M.M., CIRR., CMA, CPMA (Asia), accompanied by the Chair of The Doctoral Program in Economics, Accounting Concentration, who also served as secretary, Prof. Dr. Etty Murwaningsari, M.M., Ak., CA, with Promotor Prof. Juniati Gunawan, S.E., M.Si., Ph.D, and Co-Promotor Dr. Regina Jansen Arsjah, M.Si., Ak., C.A. The examination team consisted of Prof. Dr. Titik Aryati, M.Si., Ak., CA; Dr. Idrianita Anis, S.E., Ak., M.Kom., CA., CPMA., CPIA; External Examiner: Prof. Dr. Istianingsih Sastrodiharjo, S.E., M.S.Ak., CA., CSRS., CSRA., CMA., CBV.

Research Novelty– This study adds the dimensions of Digital Leadership Styles, Spiritual Leadership Styles, and Ethical Leadership Styles to the Transformational Leadership Styles variable previously proposed by (Dillon dan Manz, 2016) and adds the dimensions of Digital Culture and Legal Culture to the Organizational Culture variable previously proposed by (Quinn and Cameron, 2017). The addition of the dimensions of Digital Leadership Styles, Spiritual Leadership Styles, and Ethical Leadership Styles aims to expand and enrich the analysis of the Transformational Leadership Styles Variable in the era of Smart Society 5.0 so that the scope of the research is broader, the research is more comprehensive, and it is suitable for application in the current era of leadership. The addition of Digital Culture to the Organizational Culture Variable enables all organizations to adapt to digital transformational and digital-based work patterns so that efficiency and effectiveness can be achieved, while the addition of legal culture to the organizational culture variable emphasizes legal compliance and organizational integrity in the face of increasingly strict regulations. Thus, Digital Culture and Legal Culture are important aspects in measuring organizational culture in this era.

The Result of the study show that the dimensions of Digital Leadership Styles, Spiritual Leadership Styles, and Ethical Leadership Styles can be used as new dimensions in measuring Transformational Digital Leadership Styles; while the dimension of Digital Culture and Legal Culture can also be used as new dimensions in measuring Organizational Culture. The results of the study also show the importance of the role of Management Control Systems, Strategic Management Accounting, and Transformational Digital Leadership Styles on Organizational Sustainability Perfomance. The moderating role of Organizational Culture can strengthen the influence of Strategic Management Accounting on Organizational Sustainability Perfomance, but it cannot strengthen the influence of Management Control Systems and Transformational Digital Leadership Styles on Organizational Sustainability Perfomance. The findings of this study are further enriched through expansion and sensitivity testing, which shows that the dimensions of Ethical Leadership Styles and Legal Culture have a significant influence on Organizational Sustainability Perfomance. This study can develop national standards related to ISO particularly 27000, regarding the digitalization of all industrial companies in Indonesia.

With this achievement, Dr. Richard Andrew is expected to make significant contribution to encouraging all Indonesian industrial companies to commit to the implementation of digitalization for all aspects of Sustainability in creating organizational efficiency and effectiveness. He is also expected to contribute to the National Standardization Agency (BSN) and Indonesian Management Accountants Association (IAMI) in creating and implementing standards, rules, and ethics related to digitalization in leadership styles and organizational culture.