Human Centered Artificial Intelligence Adoption and Financial Decision Making Quality for Sustainable Corporate Performance

Abstract

The increasing adoption of artificial intelligence (AI) in financial management requires a human-centered approach to enhance decision quality and ensure sustainable corporate performance. This study examines the effect of Human-Centered Artificial Intelligence Adoption on Financial Decision Making Quality and its implications for Sustainable Corporate Performance. A quantitative cross-sectional survey was conducted involving 120 financial managers and executives from Indonesian companies using AI-based financial systems. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Human-Centered AI Adoption significantly improves Financial Decision Making Quality, which subsequently enhances Sustainable Corporate Performance. These findings highlight the strategic role of human-centered AI in supporting high-quality financial decisions and promoting long-term organizational sustainability.