Open AccessThe Impact of Agile Suppy Chain Strategy on Sustainability Performance with Company’s Sustainability Reporting: Evidence from Pulp & Paper Industry in Indonesia
Author(s) -
Erwin Erwin
Publication year - 2022
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v6i2.39124
Subject(s) - sustainability , agile software development , structural equation modeling , business , empirical research , empirical evidence , process management , knowledge management , industrial organization , computer science , management , economics , mathematics , ecology , philosophy , statistics , epistemology , machine learning , biology
This study examines the agile supply chain strategy (SCS) in pulp & paper firms in Indonesia, impacting the sustainability performance via mediator variables. Applying the theory of resource-based view (RBV) and theory of dynamic capabilities view (DCV) to explore these links, several hypotheses are constructed regarding information sharing with customers (ISC), collaboration with suppliers (CS), and advanced manufacturing technology (AMT) as a mediator variable. The research is examined by partial least square-structural equation model (PLS-SEM), and 102 manufactures in Indonesia gather the data sample. The empirical findings show that ISC, CS and AMT mediate agile SCS on sustainability performance. Theoretically, the study reveals that complements between RBV and DCV create synergy relation agile SCS on sustainability performance through some mediator variables. In practical view, these findings help executives satisfy their stakeholders for executing agile SCS in pulp & paper industries.