Jurnal ASET (Akuntansi Riset)
Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026

AI and Robotic Engagement as Catalysts for Mining Industry Sustainability Performance

Ario Wicaksono, Dading Damas (Unknown)
Murtanto, Murtanto (Unknown)
Gunawan, Juniati (Unknown)
Lawita, Florencia Irena (Unknown)
Dhammika Lie, Euro Prishadda (Unknown)



Article Info

Publish Date
01 Jun 2026

Abstract

Purpose - This study investigates the extent of carbon emission reduction, green behaviour, and economic value generated from environmentally friendly activities by emphasizing artificial intelligence and robotic engagement as two distinct instruments in the digitalization era 5.0. The research focuses on mining companies in Indonesia during 2022–2025 to evaluate their impact on corporate sustainability performance. Design/methodology/approach This study employs a quantitative panel-data approach using secondary data with purposive sampling. Hypotheses are tested using the best-fit model among CEM, FEM, and REM, followed by classical assumption tests and robust standard errors to ensure the validity, consistency, and stability of the regression estimates. Findings - The findings indicate that carbon reduction, green income, and sustainable AI significantly improve sustainability performance. AI strengthens the effects of carbon reduction and green income but weakens the influence of green employee behavior. Robotic engagement shows a negative and insignificant moderating effect. Consequently, the hypotheses on green employee behavior and robotic moderation are rejected. Originality/Novelty - This study introduces a modified proxy model that can be utilized by future researchers employing a quantitative approach with secondary data. Furthermore, it differentiates the roles of artificial intelligence and robotic engagement as two distinct constructs, in contrast to previous studies that predominantly integrated them into a single technological framework.© 2023 Kantor Jurnal dan Publikasi UPI

Copyrights © 2026






Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...