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All Journal JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JAKP (Jurnal Administrasi dan Kebijakan Publik) Dinamika Governance : Jurnal Ilmu Administrasi Negara SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Politala Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Abdimas Kartika Wijayakusuma JIMEKA
Dewi Yuniarti Rozali, Rozmita
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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Journal : Jurnal Akuntansi

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Advancing Sustainability Through Artificial Intelligence: Implications for Firm Value in Indonesia Mulyana, Dendi; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2774

Abstract

This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability.
Co-Authors Agisti, Chika Almalia Alfian, Rizal Aristanti Widyaningsih Cahyana, Tiara Putri Elysia, Yasinta Gita Fauzan Prasetia, Irsyad Fitri Hanifah Hermayanti, Salma Nur hilmy, syafiq Mohammad, Jabbaar Muh. Fadhil Ramadhan Muhamad Haikal Mulyana, Dendi Nabila Siti Nur Fadhilah Pakpahan, Feby Napa Caecylia Pardede, Joe Putra Pratama Sari, Septhia Ratna Sigalingging, Trinita Estetika Syifa Khairunnisa Trinita Estetika Sigalingging