Jurnal Akuntansi, Год журнала: 2025, Номер 29(1), С. 148 - 170

Опубликована: Янв. 31, 2025

This research seeks to explore the influence of AI adoption on ESG performance and further assess mediation effect in relation between firm value. The was carried out from 2020 2023 companies Indonesia, yielding 288 observational data points. A multivariate analysis performed utilising partial least squares structural equation modelling (PLS-SEM) hypothesis. findings hypothesis testing demonstrate that has a significant favourable impact performance. Similarly, significantly enhances Additionally, indirect effects reveals effectively mediates positive relationship by serving as strategic resource, improving efficiency, advancing sustainability meet stakeholder expectations, enhancing corporate encourages government support, managerial integration, standardised policies for AI-driven business sustainability.

Язык: Английский