Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik

Authors

DOI:

https://doi.org/10.32662/gaj.v8i2.4023

Keywords:

Digital Transformation, Managerial Capability, R&D Intensity, Political Connections, Firm Performance

Abstract

This study aims to analyze the effects of digital transformation, managerial capability, and R&D intensity on firm performance, with political connections as a moderating variable. The research uses 105 financial reports from companies listed on the Indonesia Stock Exchange (IDX) and employs the SEM-PLS analysis method. The results show that digital transformation and managerial capability have a negative and significant effect on firm performance, while R&D intensity has a positive and significant effect. Furthermore, political connections strengthen the effect of digital transformation on firm performance. These findings indicate that poorly managed digital transformation and limited managerial capability can reduce firm performance, whereas investment in R&D enhances competitiveness.

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Published

2025-10-09

How to Cite

Putri, A., Widodo, C., & Suryaningrum, D. H. (2025). Optimalisasi Kinerja Perusahaan melalui Transformasi Digital, Kemampuan Manajerial, dan Intensitas R&D dengan Moderasi Koneksi Politik. Gorontalo Accounting Journal, 8(2), 368–378. https://doi.org/10.32662/gaj.v8i2.4023

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Volume 8 Number 2 October 2025

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Articles

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