The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective
This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data poin...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/2742 |
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| _version_ | 1832576357275533312 |
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| author | Agustin Palupi |
| author_facet | Agustin Palupi |
| author_sort | Agustin Palupi |
| collection | DOAJ |
| description | This research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability. |
| format | Article |
| id | doaj-art-a5fc3e24ede84584b51dc3bc24156a5d |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-a5fc3e24ede84584b51dc3bc24156a5d2025-01-31T07:22:49ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-0129117118510.24912/ja.v29i1.27422726The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory PerspectiveAgustin Palupi0Trisakti School of ManagementThis research seeks to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on companies in Indonesia, yielding 288 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The findings from hypothesis testing demonstrate that AI adoption has a significant favourable impact on ESG performance. Similarly, ESG performance significantly enhances firm value. Additionally, the indirect effects analysis reveals that ESG performance effectively mediates the positive relationship between AI adoption and firm value. AI enhances ESG performance by serving as a strategic resource, improving efficiency, and advancing sustainability to meet stakeholder expectations, further enhancing corporate value. This research encourages government support, managerial integration, and standardised policies for AI-driven business sustainability.http://ecojoin.org/index.php/EJA/article/view/2742earnings persistence; temporary book differences; permanent book differences. |
| spellingShingle | Agustin Palupi The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective Jurnal Akuntansi earnings persistence; temporary book differences; permanent book differences. |
| title | The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective |
| title_full | The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective |
| title_fullStr | The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective |
| title_full_unstemmed | The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective |
| title_short | The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective |
| title_sort | influence of book tax differences on earnings persistence a stakeholder theory perspective |
| topic | earnings persistence; temporary book differences; permanent book differences. |
| url | http://ecojoin.org/index.php/EJA/article/view/2742 |
| work_keys_str_mv | AT agustinpalupi theinfluenceofbooktaxdifferencesonearningspersistenceastakeholdertheoryperspective AT agustinpalupi influenceofbooktaxdifferencesonearningspersistenceastakeholdertheoryperspective |