INVESTIGATING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AIS EFFICIENCY IN INDONESIAN INDUSTRIAL COMPANIES: A MEDIATED MODERATION APPROACH

Abstract

This study aims to examine the role of moderating technological vigilance in industrial companies (Indonesia Stock Exchange) in Indonesia in supporting the relationship between Artificial Intelligence (expert systems, neural networks, genetic algorithms, intelligent agents) and Accounting Information Systems (AIS) efficiency. SmartPLS4 and the Statistical Package of Social Science filter and analyse data collected from number 127 financial managers, accounting managers, and financial facilities managed in industrial companies in Indonesia. Research conducted in industrial companies revealed that expert systems significantly improve accounting information systems and decision-making sustainability, and intelligent agents improve decision-making sustainability. Neural networks, genetic algorithms, and intelligent agents do not provide similar support. These findings guide industry practitioners in adopting effective technologies, inform developers to focus on relevant innovations and assist policymakers in creating supportive regulations. In addition, educational institutions can adjust their curricula to equip students with essential skills for the industry. Overall, the results emphasize the importance of leveraging advanced technologies in accounting to improve operational efficiency and sustainability in the industrial environment.