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All Journal JASF (Journal of Accounting and Strategic Finance) Journal of Creative Power and Ambition (JCPA)
Ulfa Puspa Wanti Widodo
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies Ulfa Puspa Wanti Widodo; Nanda Wahyu Indah Kirana; Rizdina Azmiyanti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1669

Abstract

This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Profit Sharing System in Islamic Banking Before, During, and After Covid-19 Pandemic, any Moderation? Taudlikhul Afkar; Ulfa Puspa Wanti Widodo; Wisudanto; Lina Rifda Naufalin; Ferry Hariawan
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.569

Abstract

Purpose: Explain the consistency of the implications of NPF on Profitability with Profit-sharing System of Islamic Banking through mudharabah financing and musharakah financing before, during, and after the Covid-19 pandemic. Method: Quantitative approach is used in this study with. The number of observations is 14 Islamic banks in Indonesia. This study uses combined financial statement data time series from the Financial Services Authority (OJK) for the 2018-2024 period. The data analysis technique uses Moderating Regression Analysis (MRA) with the JAMOVI tool to further examine the contribution of NPF before, during, and after the covid-19 pandemic through Slope Analysis. Findings: First finding explains that NPF before and after covid-19 pandemic weakened profitability through profit-sharing system with mudharabah financing, while NPF during the covid-19 pandemic did not weaken profitability. Second finding explains that NPF before and during the covid-19 pandemic did not weaken profitability, while NPF after the covid-19 pandemic weakened profitability through profit-sharing system with musharakah financing. Novelty/Value: Originality of this study is the consistency of the implications of NPF moderation on the profitability of Islamic banks in Indonesia through profit-sharing system with different times, namely before, during, and after the Covid-19 pandemic, because there is not yet consistency in the statement of NPF's role in Islamic Banks before.
Co-Authors Ferry Hariawan Lina Rifda Naufalin Nanda Wahyu Indah Kirana Rizdina Azmiyanti Taudlikhul Afkar Wisudanto Wisudanto