Transformasi Digital dan Leverage Sebagai Determinan Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Indutri Perbankan Indonesia
DOI:
https://doi.org/10.38035/jafm.v7i1.3172Keywords:
Transformasi Digital, Leverage, Ukuran Perusahaan, Kinerja Keuangan, PerbankanAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan leverage terhadap kinerja keuangan bank dengan ukuran perusahaan sebagai variabel moderasi. Transformasi digital diukur menggunakan Digital Service Index (DSI) yang dibangun dari delapan indikator layanan digital, leverage diukur dengan Debt to Equity Ratio (DER), kinerja keuangan diproksikan dengan Return on Assets (ROA), dan ukuran perusahaan diukur menggunakan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel terhadap bank konvensional yang terdaftar di Bursa Efek Indonesia berdasarkan data laporan tahunan dan publikasi resmi bank. Hasil penelitian menunjukkan bahwa transformasi digital dan leverage berpengaruh terhadap kinerja keuangan bank, serta ukuran perusahaan mampu memoderasi hubungan antara transformasi digital dan leverage terhadap kinerja keuangan. Temuan ini mengindikasikan bahwa skala aset yang lebih besar memungkinkan bank mengoptimalkan manfaat transformasi digital dan pengelolaan leverage dalam meningkatkan kinerja keuangan.
References
Asrori, Amal, M. I., Musyaffi, A. M., Utami, S. A., & Rengganis, N. P. (2024). Examining The Moderating Effect Of Bank Size On The Financial Risk And Performance Linkage Of Islamic Commercial Banks. Corporate Governance and Organizational Behavior Review, 8(1), 28–40. https://doi.org/10.22495/cgobrv8i1p3
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Bortoluzzo, A. B., Ciganda, R. R., & Bortoluzzo, M. M. (2024). Determinant factors of banking profitability: an application of quantile regression for panel data. Future Business Journal, 10(1). https://doi.org/10.1186/s43093-024-00347-z
Gutt, D., Neumann, J., Zimmermann, S., Kundisch, D., & Chen, J. (2019). Journal of Strategic Information Systems Design of review systems – A strategic instrument to shape online reviewing behavior and economic outcomes. Journal of Strategic Information Systems, 28(2), 104–117. https://doi.org/10.1016/j.jsis.2019.01.004
Hwang, S., & Kim, J. (2021). Toward a Chatbot for Financial Sustainability. 1–18.
Id, Y. C., Id, R. H., Id, Y. Z., & Shuai, Q. (2024). The impact of digital transformation of commercial banks on household income : Evidence from China. January 2022, 1–17. https://doi.org/10.1371/journal.pone.0310277
Kraus, A., & Litzenberger, R. H. (1973). a State‐Preference Model of Optimal Financial Leverage. The Journal of Finance, 28(4), 911–922. https://doi.org/10.1111/j.1540-6261.1973.tb01415.x
Liu, F., Huang, C., Xu, Z., Su, X., Zhao, G., Ye, J., Du, X., Huang, H., Hu, J., Li, G., Yu, P., Li, Y., Suo, J., Zhao, N., Zhang, W., Li, H., He, H., & Sun, Y. (2020). Morbidity and Mortality of Laparoscopic vs Open Total Gastrectomy for Clinical Stage i Gastric Cancer: The CLASS02 Multicenter Randomized Clinical Trial. JAMA Oncology, 6(10), 1590–1597. https://doi.org/10.1001/jamaoncol.2020.3152
Otorisasi Jasa Keuangan. (2022). Ringkasan Peraturan Jasa Keuangan Nomor 11/PJOK.03/2022 Tentang Penyelenggaraan Teknologi Informasi Oleh Bank Umum. Ojk, 1, 1–4.
Putri, A. S., Rini, I., & Pangestuti, D. (2024). PENGARUH LAYANAN DIGITAL PERBANKAN TERHADAP PROFITABILITAS BANK UMUM DI INDONESIA TAHUN 2017-2022. 13, 1–14.
Rahman, M. A. (2020). Pengaruh Struktur Modal dan Pertumbuhan Aset Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Dalam Jakarta Islamic Index (JII). Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 3(1), 55–68. https://doi.org/10.29303/akurasi.v3i1.25
Setiawan, R., & Prakoso, L. (2024). Jurnal Ekonomi dan Bisnis Airlangga DIGITAL BANKING ADOPTION , BANK SIZE , AND BANK PERFORMANCE. 34(2), 196–207. https://doi.org/10.20473/jeba.V34I22024.196-207
Shanti, R., Avianto, W., & Wibowo, W. A. (2022). A Systematic Review on Banking Digital Transformation. Jurnal Ad’ministrare, 9(2), 543. https://doi.org/10.26858/ja.v9i2.40584
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic Capabilities and Strategic Management. In Strategic Management Journal (Vol. 18, Issue 7).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Riyandi Riyandi, Tri Neliana
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
