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All Journal Wahana Riset Akuntansi Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Asia Pacific Fraud Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dovi Septiari
Fakultas Ekonomi, Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Asia Pacific Fraud Journal

 1 
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Abstract

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Abstract

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.
Co-Authors Ade Elsa Betavia Ade Elsa Betavia Ali, Uji Nury Nur Azlin Betavia, Ade Elsa Charoline Cheisviyanny Dzikri Fahruroji Efrizal Syofyan Friscilia Meila Anggina Goedono Goedono Hafiez Sofyani Hafiez Sofyani Istianah, Iis Maulani Meutia Nayang Helmayunita Panji Mustipa Arbi Putra, Adli Zuliansyah Rahmat Fauzi Ringga Novelni Riski Hernando Sani, Maratussholichah Kurnia Sany Dwita Sari, Nia Pramita Serly, Vanica Uji Nury Nur Azlin Ali Vanica Serly Wibowo, Agung Septia