The Influence of Digital Transformation and Corporate Governance on Earnings Quality in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange

Ni Putu Febriani (Universitas Pendidikan Nasional, Indonesia)
I.G.A.N. Alit Sumantri (Universitas Pendidikan Nasional, Indonesia)
I.G.A.A. Pramita Indraswari (Universitas Pendidikan Nasional, Indonesia)

Majapahit Journal of Islamic Finance dan Management
Vol. 6 No. 2 (2026): Islamic Finance and Management

This study examines the influence of digital transformation and corporate governance on earnings quality in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using purposive sampling, 36 companies were selected, yielding 144 firm-year observations. Digital transformation was measured with a Digital Transformation Index, corporate governance with a Corporate Governance Index, and earnings quality with discretionary accruals from the Modified Jones Model. Multiple linear regression analysis was employed after classical assumption testing. The results indicate that digital transformation and corporate governance each have a significant partial effect on discretionary accruals, and jointly explain 92.6% of the variation in earnings quality. These findings extend agency theory, signaling theory, and the resource-based view within the Indonesian transportation and logistics sector.