TRANSFORMASI DIGITAL DAN PENGUNGKAPAN ESG DI ASEAN-5: PERAN MODERASI KINERJA DAN ADOPSI AI DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND MODERATING EFFECTS IN ASEAN-5

Davinnizam Ramadhan Diandria, . (2026) TRANSFORMASI DIGITAL DAN PENGUNGKAPAN ESG DI ASEAN-5: PERAN MODERASI KINERJA DAN ADOPSI AI DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND MODERATING EFFECTS IN ASEAN-5. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (411kB)
[img] Text
AWAL.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (485kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (392kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (329kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (316kB)
[img] Text
BAB 5.pdf
Download (236kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (258kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (972kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (261kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (18MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (312kB)

Abstract

This study examines the effect of digital transformation on ESG disclosure among 50 non-financial firms in ASEAN-5 (Indonesia, Malaysia, the Philippines, Thailand, and Singapore) over 2021–2024, using a panel of 200 observations selected through purposive sampling, and tests the moderating roles of firm performance (ROA) and AI adoption. Digital transformation and AI adoption are proxied by log-transformed keyword frequencies extracted from annual reports, ESG disclosure by the Bloomberg Terminal ESG Disclosure Score, and firm performance by ROA. A Fixed Effect Model with cluster-robust standard errors was selected via the Chow, Lagrange Multiplier, and Hausman tests. Results show digital transformation has no significant effect on ESG disclosure (P = 0.298), and neither firm performance (P = 0.726) nor AI adoption (P = 0.775) significantly moderates this relationship, leaving H1, H2, and H3 unsupported. Firm age, however, has a significant positive effect on ESG disclosure (P = 0.000), consistent with the Resource-Based View and Resource Slack Theory. The lack of significant effects is attributed to the text-based disclosure proxies, which capture reported intent rather than actual implementation, and to the short observation window, which may not capture digital transformation's lagged impact on ESG outcomes.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112091] [Pembimbing: Donny Maha Putra] [Penguji 1: Andy Setiawan] [Ketua Penguji: Amrie Firmansyah]
Uncontrolled Keywords: Digital Transformation, ESG Disclosure, Firm Performance, AI Adoption, ASEAN-5, Fixed Effect Model
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DAVINNIZAM RAMADHAN DIANDRIA
Date Deposited: 04 Sep 2026 03:02
Last Modified: 04 Sep 2026 03:02
URI: http://repository.upnvj.ac.id/id/eprint/51653

Actions (login required)

View Item View Item