PENGARUH ENVIRONMENT, INNOVATION DAN CSR STRATEGY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN TBK. YANG DIMODERASI OLEH ARTIFICIAL INTELLIGENCE
DOI:
https://doi.org/10.25170/wpm.v17i2.7721Keywords:
Environment, Innovation, CSR Strategy, ROE, Artificial IntelligenceAbstract
With the recent worsening climate conditions in Indonesia, companies listed on the Indonesia Stock Exchange need to consider how to maintain sustainability amidst developments, particularly in the environmental, social, and governance sectors. Artificial Intelligence (AI) has been rapidly developing in Indonesia recently, and companies must utilize it sustainably to achieve strong financial performance. This study examined 14 ESG variables on company financial performance, including ROA and ROE, moderated by AI. The study found that three ESG variables—Environment, Innovation, and CSR Strategy—significantly influenced ROE, moderated by AI.
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