The Impact of Artificial Intelligence Adoption on Financial Decision-Making Effectiveness: The Mediating Role of Data Analytical Capability and the Moderating Effect of Firm Size

Abstract

The purpose of this study is to examine the impact of artificial intelligence (AI) adoption on financial decision-making effectiveness (FDME), while investigating the mediating role of Data Analytical Capability (DAC) and the moderating effect of firm size. The increasing adoption of AI technologies has transformed organizational decision-making processes, particularly in financial management. This study adopts a quantitative research approach and collects data from 300 managers and financial professionals working in different organizations. Data were analyzed using SPSS. Descriptive statistics, reliability analysis, correlation analysis, multiple regression analysis, mediation analysis, and moderation analysis were conducted. The findings reveal that AI adoption significantly enhances financial decision-making effectiveness. Data analytical capability partially mediates the relationship between AI adoption and financial decision-making effectiveness. Furthermore, firm size significantly moderates the relationship, indicating that larger firms derive greater benefits from AI adoption. The study contributes to the literature by integrating technological, organizational, and analytical perspectives into financial decision-making.

Keywords:

Artificial Intelligence, Financial Decision-Making Effectiveness, Data Analytical Capability, Firm Size, SPSS