THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL PERFORMANCE IN SAUDI FINTECH FIRMS: THE MEDIATING ROLE OF ENTREPRENEURIAL ORIENTATION - A PATH ANALYSIS APPROACH

Abstract

This study aims to identify the impact of artificial intelligence (AI) on the financial performance of fintech firms in the Kingdom of Saudi Arabia (KSA) and to examine whether entrepreneurial orientation (OE) plays a mediating role in this relationship. A comprehensive survey method was adopted to collect data from all fintech firms licensed in the Kingdom of Saudi Arabia by the Saudi Arabian Monetary Authority (SAMA), with the study population consisting of 96 companies. A quantitative approach was applied in the data analysis, using path analysis to investigate both the direct and indirect relationships among the study variables. The findings indicate that AI does not have a direct impact on the financial performance of Saudi Fintech Firms. However, an indirect effect emerges when entrepreneurial orientation acts as a mediating variable. This suggests that AI influences financial performance through its effect on entrepreneurial orientation. This study provides scientific and quantitative insights for decision-makers in fintech firms in Saudi Arabia, helping them make sound strategic decisions that enhance overall performance. This understanding can help decision-makers in these firms break traditional stagnation, fostering innovation and growth that contribute to the advancement of the Saudi digital economy.

The authors' abstract, as published at the source. Acta Innovations, 2026 · DOI ↗