eprintid: 134848 rev_number: 20 eprint_status: archive userid: 215541 dir: disk0/00/13/48/48 datestamp: 2025-12-05 03:24:23 lastmod: 2025-12-05 03:24:23 status_changed: 2025-12-05 03:24:23 type: thesis metadata_visibility: show creators_name: Dendi Mulyana, - creators_name: Aristanti Widyaningsih, - creators_name: Rozmita Dewi Yuniarti Rozali, - creators_nim: NIM2318139 creators_nim: NIDN0011097402 creators_nim: NIDN0029067107 creators_id: mulyanadendi77@gmail.com creators_id: aristanti.widyaningsih@upi.edu creators_id: rozmita.dyr@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Aristanti Widyaningsih, - contributors_name: Rozmita Dewi Yuniarti Rozali, - contributors_nidn: NIDN0011097402 contributors_nidn: NIDN0029067107 contributors_id: aristanti.widyaningsih@upi.edu contributors_id: rozmita.dyr@upi.edu title: PENGARUH ADOPSI ARTIFICIAL INTELLIGENCE TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE SERTA DAMPAKNYA PADA NILAI PERUSAHAAN DI KAWASAN ASEAN-5 TAHUN 2020-2023 ispublished: pub subjects: L1 divisions: PAK full_text_status: restricted keywords: Artificial Intelligence, Kinerja ESG, Kinerja Lingkungan, Kinerja Sosial, Kinerja Tata Kelola, Nilai Perusahaan Artificial Intelligence, ESG Performance, Environmental Performance, Social Performance, Governance Performance, Firm Value note: ID SINTA Dosen Pembimbing Aristanti Widyaningsih: 5975674 Rozmita Dewi Yuniarti Rozali: 6147161 abstract: Penelitian ini bertujuan mengkaji pengaruh langsung adopsi artificial intelligence (AI) terhadap kinerja environmental, social, and governance (ESG) serta dampaknya pada nilai perusahaan di lima negara ASEAN tahun 2020-2023. Penelitian ini juga mengkaji pengaruh tidak langsung adopsi AI terhadap nilai perusahaan melalui peran mediasi kinerja ESG dan setiap pilarnya. Sebanyak 1.420 data observasi dari 355 perusahaan pada seluruh sektor selama empat tahun dianalisis secara deskriptif dan multivariat. Hasil analisis pengaruh langsung menunjukkan bahwa adopsi AI berdampak positif pada kinerja ESG dan setiap pilarnya. Kinerja ESG dan setiap pilarnya berdampak positif terhadap nilai perusahaan. Lebih lanjut, analisis pengaruh tidak langsung menunjukkan bahwa kinerja ESG dan setiap pilarnya berhasil memediasi dampak adopsi AI pada nilai perusahaan secara positif. Penelitian ini memperkaya teori dengan menegaskan bahwa AI sebagai sumber daya strategis mampu menciptakan keunggulan kompetitif dengan meningkatkan efisiensi dan menciptakan nilai tambah. AI juga dapat meningkatkan transparansi dan akuntabilitas serta hubungan baik antara perusahaan dengan pemangku kepentingan sehingga akhirnya membangun legitimasi sosial atas inisiatif keberlanjutan yang dijalankan perusahaan. Perusahaan dapat mempertimbangkan untuk mengadopsi AI didukung oleh pembentukan kebijakan yang lebih terarah melalui peran regulator. This study is intended to examine the direct effect of artificial intelligence (AI) adoption on environmental, social, and governance (ESG) performance and its impact on firm value in five ASEAN countries during 2020-2023. This study also examines the indirect effect of AI adoption on firm value through the mediating role of ESG performance and its pillars. A total of 1,420 observational data from 355 companies in all sectors over four years were analysed descriptively and multivariately. The results of the direct effect analysis show that AI adoption has a positive effect on ESG performance and each of its pillars. ESG performance and each of its pillars have a positive impact on firm value. Furthermore, the indirect effect analysis shows that ESG performance and each of its pillars successfully mediate the impact of AI adoption on firm value in a positive way. This study enriches the theory by confirming that AI as a strategic resource can create a competitive advantage by improving efficiency and creating added value. In addition, AI may increase transparency and accountability as well as good relations between the company and its stakeholders, ultimately building social legitimacy for the company's sustainability initiatives. Companies may consider adopting AI supported by the establishment of more targeted policies through the role of regulators. date: 2025-03-24 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI62103#Magister_Ilmu_Akuntansi_S2 thesis_type: masters thesis_name: mphil official_url: https://repository.upi.edu/ related_url_url: https://perpustakaan.upi.edu/ related_url_type: org citation: Dendi Mulyana, - and Aristanti Widyaningsih, - and Rozmita Dewi Yuniarti Rozali, - (2025) PENGARUH ADOPSI ARTIFICIAL INTELLIGENCE TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE SERTA DAMPAKNYA PADA NILAI PERUSAHAAN DI KAWASAN ASEAN-5 TAHUN 2020-2023. S2 thesis, Universitas Pendidikan Indonesia. document_url: http://repository.upi.edu/134848/1/T_PEA_2318139_Title.pdf document_url: http://repository.upi.edu/134848/2/T_PEA_2318139_Chapter1.pdf document_url: http://repository.upi.edu/134848/3/T_PEA_2318139_Chapter2.pdf document_url: http://repository.upi.edu/134848/4/T_PEA_2318139_Chapter3.pdf document_url: http://repository.upi.edu/134848/5/T_PEA_2318139_Chapter4.pdf document_url: http://repository.upi.edu/134848/6/T_PEA_2318139_Chapter5.pdf document_url: http://repository.upi.edu/134848/7/T_PEA_2318139_Chapter6.pdf document_url: http://repository.upi.edu/134848/8/T_PEA_2318139_Appendix.pdf