Abstract
This research aims to examine and analyse the influence of accounting digitalisation transformation and sustainable management on ESG (Environmental, Social, and Governance) performance as a supporting capacity for hotel environmental sustainability programs. This research was conducted on a population of 1,010 four and five-star hotels in Indonesia based on data from the Central Statistics Agency. The study employed a quantitative research method with a survey design, utilising both online and offline questionnaires. Data analysis was conducted using a multiple linear regression approach. The empirical findings indicate that the digital transformation of accounting and sustainable management has a notable positive impact on ESG performance, thereby indicating its potential to bolster environmental sustainability within the hotel industry. This suggests that leveraging the digital transformation of sustainable accounting and management as a proxy for legitimacy theory can genuinely enhance ESG performance and contribute to environmental sustainability practices in the hotel sector. The research contribution is aimed at strengthening legitimacy theory in research in the field of sustainability accounting and can practically be used as a management reference in managing hotels towards sustainable hotels oriented towards environmental sustainability and receiving the title of green hotel.
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