In recent times, the digital economy has witnessed a rapid expansion. This growth has significantly spurred the advancement of artificial intelligence technology and, simultaneously, can offer momentum for the development of the data value transformation pathway. Considering the current state of artificial intelligence and data value transformation within the digital economy context, this paper employs the entropy value approach and principal component analysis to fulfill the task of gauging the pathway of artificial intelligence and data value transformation. Subsequently, the explanatory variables, interpreted variables, mediating variables and control variables are set in turn, and the data sources of the research variables are also given explicitly, and the baseline regression model and mediating effect model are constructed. Ultimately, guided by the theoretical framework of this paper’s research content, an exploration into the mechanism of artificial intelligence’s role and the data value transformation pathway commences. The findings indicate that in the absence of control variables, the influence coefficient of artificial intelligence on the data value transformation pathway stands at 2.7126. When control variables are incorporated, this coefficient drops to 1.4022. This outcome not only showcases the moderating impact of control variables on the relationship between artificial intelligence’s influence and the data value transformation pathway but also reveals a positive correlation between artificial intelligence and the data value transformation pathway. The research presented in this paper comprehensively elucidates the mechanism underlying the role of artificial intelligence and the data value transformation pathway, in order to make the development level of data value transformation path further improved.