Rethinking Digital Sustainability Synergy: When Green Innovation Moderates the Impact of AI on Firm Performance

Hery Haryanto (Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia)
Venia Joecy (Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia)
Candy Candy (Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol. 13 No. 2 (2026): September 2026: in progress

This study examines how Artificial Intelligence (AI) affects firm performance in the context of green innovation. Grounded in resource-based view (RBV) and dynamic capability theory, we test whether Green Technology Innovation (GTI), Green Management Innovation (GMI), and Green Product Innovation (GPI) moderate the AI performance relationship. Using data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 -2023 and hierarchical regression analysis, we find AI significantly improves firm performance. GTI strengthens this effect, GPI weakens it, and GMI shows no significant moderation. These results suggest that combining AI with sustainability strategies yields mixed outcomes depending on the type of green innovation adopted, contributing to the literature on digital transformation and sustainability.