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All Journal Riset Akuntansi dan Keuangan Indonesia Journal Economic Business Innovation
Sabila, Isnayni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation Sabila, Isnayni; Rahmawati; Dwi Amperawati, Endang; Corina Joseph
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4653

Abstract

This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period and using PLS-SEM. The results of this research found that earnings quality has a negative effect on stock return volatility and company reputation has a negative effect on stock return volatility. Results of this research are expected to be useful for investors when investing in the stock market. Apart from that, it is also hoped that it can also be useful for companies so that they can be more careful in carrying out company operational activities so that they can improve their company's reputation in terms of quality, performance, responsibility and attractiveness which can reduce return volatility. This research is limited to consumer non-cyclicals sector in Indonesia and within just 5 years observation and contributes to existing knowledge by empirically testing the relationship between earnings quality and company reputation on stock return volatility. There has been no research in Indonesia that discusses the influence of company reputation on stock return volatility.
Mobile AI Applications to Support QRIS Literacy and Financial Growth of Traditional Market SMEs Dwianto, Agus; Qurrota A’yun, Annisa; Sabila, Isnayni
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.234

Abstract

Objective: The purpose of this research is to analyse how perceptions of mobile banking, the use of artificial intelligence (AI), literacy towards QRIS, and the level of trust in digital payment systems affect the adoption of QRIS by MSME players, with ease of use as a mediating variable.Methods: The survey 654 was analysed using a quantitative explanatory approach involving the further use of regression and mediation (Sobel) tests based on TAM and UTAUT model.Results: Results indicate that mobile banking familiarity, AI use, QRIS knowledge, and trust have significant relationships with digital payment adoption as influential factors directly, and indirectly through the mediator of perceived ease of use. Ease of use serves as a salient link between the behaviour and the technology. The use of AI is a new actually a new prime mover for establishing trust in digital interfaces. QRIS literacy is validated as a key facilitator and trust defuses accepted mistrust in low-tech settings.Novelty: This research’s contribution is the discussion of Artificial Intelligence (AI) which is utilized as behavioural facilitating in fintech adoption such as QRIS. Through the incorporation of AI usages into the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), this study enriches conventional models for intelligent financial ecosystems. This line of reasoning offers us new perspectives of how AI powered trust, personalization and automation affect user behaviour especially for MSMEs in semi-formal economic sectors.Practical Implications: The practical contribution of this research is to provide implications for policy maker, fintech developers, and MSME enablers by encouraging the need to improve the AI-based features, user trust, and easy to use of digital payment system such as QRIS. Enhancing digital literacy and incorporating user friendly mobile interface have potential to increase usage amongst MSMEs. In addition, promoting ethical use of AI can build user trust, helping to further broaden financial inclusion and sustainable digital transformation in Indonesia shaping semi formal economy.
Co-Authors Corina Joseph Dwi Amperawati, Endang Dwianto, Agus Qurrota A’yun, Annisa Rahmawati