Analysis of the Influence of Digital Business Strategy and Artificial Intelligence Adoption Intensity on Firm Performance: The Mediating Role of Disclosure-Based Organizational Culture
: 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 < 0.05) and AIAI (β = 0.385, p < 0.05) exert positive direct effects on organizational culture. Furthermore, organizational culture significantly enhances ROA (β = 0.298, p < 0.05) and partially mediates the relationship between digital strategies, AI adoption, and corporate financial performance. The findings confirm that technological and strategic investments require cultural alignment and organizational capabilities to deliver sustained economic value.