PENGARUH ADOPSI ARTIFICIAL INTELLIGENCE TERHADAP RETURN ON ASSET DENGAN RISIKO KEUANGAN SEBAGAI VARIABEL INTERVENING

This study analyzes the effect of Artificial Intelligence (AI) adoption on Return on Asset (ROA) with financial risk as a mediating variable. The population used in this study consist of 80 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2022. Data were obtained from the companies' annual and sustainability reports and processed using Stata. The results show that AI adoption does not directly affect ROA, but significantly affects ROA through financial risk as a mediating variable. This study provides practical contributions for companies adopting AI to enhance operational efficiency and effectiveness and reduce financial risk.