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Research Paper | Economics and Management | Volume 15 Issue 7, July 2026 | Pages: 2150 - 2154 | Indonesia
Analysis of the Influence of Digital Business Strategy and Artificial Intelligence Adoption Intensity on Firm Performance: The Mediating Role of Disclosure-Based Organizational Culture
Abstract: This study examines the empirical impact of Digital Business Strategy (DBS) and Artificial Intelligence Adoption Intensity (AIAI) on firm performance (measured via Return on Assets-ROA), together with the mediating role of dislosure-based organizational culture (OCDI). Grounded in the Resource-Based View (RBV) and Dynamic Capabilities Theory, the investigation addresses the "IT productivity paradox" in emerging tech markets by conceptualizing organizational culture as a pivotal internal transformation mechanism. Utilizing a balanced panel dataset of tech-sector firms listed on the Indonesia Stock Exchange (IDX) spanning 2021-2025 (25 firm-year observations), variable metrics were constructed using quantitative content analysis of annual reports, sustainability disclosures, and audited financial statements. Panel regression modeling (Fixed Effects and Common Effects) combined with firm-block bootstrap indirect effect testing revealed that both DBS (β = 0.412, p
Keywords: Digital Business Strategy, Artificial Intelligence Adoption, Organizational Culture, Return on Assets, Resource-Based View, Dynamic Capabilities, Panel Data, Indonesia Stock Exchange
How to Cite?: Muhammad Zaki Fauzi Rahman Rahim, Muhammad Asdar, Abdul Rahman Kadir, Muhammad Yunus Amar, "Analysis of the Influence of Digital Business Strategy and Artificial Intelligence Adoption Intensity on Firm Performance: The Mediating Role of Disclosure-Based Organizational Culture", Volume 15 Issue 7, July 2026, International Journal of Science and Research (IJSR), Pages: 2150-2154, https://www.ijsr.net/getabstract.php?paperid=MR26724162059, DOI: https://dx.doi.org/10.21275/MR26724162059