On Monday, November 4, 2024, the Faculty of Economics and Business, Trisakti University held an Open Session of Doctoral Promotion in Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. In the event, Dr. Yuha Nadhirah Qintharah, S.E., M.Ak. was declared to have graduated as a doctor with the predicate “Very Satisfactory”, becoming the 153rd graduate of this doctoral program.

The dissertation entitled “The Effect of Competitive Advantage, Green Innovation and Governance on Startup Performance moderated by Environmental Dynamism” examines the impact of competitive advantage, green innovation and governance on startup performance. This study provides novelty in measuring environmental dynamism variables by adding 3 dimensions and 17 new indicators.

This session was led by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with promoter Prof. Dr. Etty Murwaningsari, Ak., MM., CA and co-promoter Dr. Sekar Mayangsari, Ak., CA., CMA. The examination team consists of Prof. Dr. Khomsiyah, Ak., CA, FCMA., CGMA,; Dr. Murtanto, Ak., M.Sc., CA., CPIA., CCFA.; Dr. Lin Oktris, M.Sc., CMA.,; and Prof. Dr. Ratlan Pardede, MM;

Research Novelty by adding dimensions of regulatory dynamics, economic dynamics and socio-cultural dynamics dimensions which were used in previous research, namely Feng et al (2022), the study was only measured by two dimensions, namely market dynamics and technology dynamics. The addition of this dimension aims to make startup companies consider other factors in the environment such as regulatory dynamics, economic dynamics and socio-cultural dynamics that were not considered in previous measurements.

The results of the study show that governance has a positive effect on startup performance, environmental dynamism is able to moderate the positive relationship between governance and startup performance. Meanwhile, environmental dynamism is unable to moderate the relationship between competitive advantage and green innovation on startup performance, this shows that strengthening the implementation of governance in the Company will encourage increased performance.

With this achievement, Dr. Yuha Nadhirah Qintharah, S.E., M.Ak. is expected to make a significant contribution in the field of sustainability accounting and help startup companies improve their performance through the strategies that have been proposed in his research.