Exploring the Impact of Digital Transformation and Banking Factors on the Financial Performance of Conventional Banks Listed on the Indonesian Stock Exchange
DOI:
https://doi.org/10.55208/2hsj1z86Keywords:
Internet and Security, Bank Characteristics, Non-Performing Loans, Exchange Rate, Gross Domestic Product, Bank SizeAbstract
This research aims to examine the impact of Internet and Security, Capital Adequacy Ratio, Non-Performing Loans, Operating Expenses to Operating Income, Loan to Deposit Ratio, Bank Size, Loans, Exchange Rate, and Gross Domestic Product on the performance of conventional banks from 2017 to 2022. The sample consists of conventional banks listed on the Indonesia Stock Exchange during this period. Data is sourced from a time series covering the years from 2017 to 2022 for independent variables and bank performance as the dependent variable. The methodology employed is Ordinary Least Squares, utilizing Eviews 10 software for logistic regression analysis.
The results indicate that Internet and Security, Capital Adequacy Ratio, Loan to Deposit Ratio, Bank Size, and Gross Domestic Product significantly affect changes in the performance of conventional banks, as measured by Return on Assets (ROA). Specifically, Internet Security, Bank Size, Exchange Rate, and Gross Domestic Product show a positive impact, while Capital Adequacy Ratio, Operating Expenses, Non-Performing Loans, and Loans exhibit a negative effect.
Finance managers can leverage this research to gain insights into the key factors contributing to the performance of conventional banks in Indonesia, particularly as influenced by digital financial services and advancements in technology and information, which significantly impact the banking sector. By understanding these factors, managers can make more informed decisions to effectively manage their banks and enhance performance. Additionally, the findings provide valuable information to investors regarding the primary determinants of conventional bank performance in Indonesia, enabling them to take appropriate actions for investment and achieve high returns on their investments.
References
Abdelaziz, H., Rim, B., & Helmi, H. (2022). The Interactional Relationships Between Credit Risk, Liquidity Risk And Bank Profitability In Mena Region. Global Business Review, 23(3), 561–583. Https://Doi.Org/10.1177/0972150919879304
Abdurrohman, A., Fitrianingsih, D., Salam, A. F., & Putri, Y. (2022). Pengaruh Capital Adequacy Ratio (Car), Loan To Deposit Ratio (Ldr) Dan Non Performing Loan (Npl) Terhadap Return On Asset (Roa) Pada Sektor Perbankan Di Bursa Efek Indonesia. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 125–132. Https://Doi.Org/10.46306/Rev.V1i1.12
Adalessossi, K. (2023). Impact Of E-Banking On The Islamic Bank Profitability In Sub-Saharan Africa: What Are The Financial Determinants? Finance Research Letters, 57, 104188. Https://Doi.Org/10.1016/J.Frl.2023.104188
Akpan, I. J., Soopramanien, D., & Kwak, D.-H. (Austin). (2021). Cutting-Edge Technologies For Small Business And Innovation In The Era Of Covid-19 Global Health Pandemic. Journal Of Small Business & Entrepreneurship, 33(6), 607–617. Https://Doi.Org/10.1080/08276331.2020.1799294
Ali, S. (2022). Manajemen Keuangan Teori Dan Aplikasi. Bpfe.
Amallia, G. V., & Suhartono, S. (2022). Analisis Faktor Yang Mempengaruhi Profitabilitas Pada Sektor Perbankan. Manajerial, 9(01), 1. Https://Doi.Org/10.30587/Jurnalmanajerial.V9i01.2777
Amuakwa-Mensah, F., & Näsström, E. (2022). Role Of Banking Sector Performance In Renewable Energy Consumption. Applied Energy, 306, 118023. Https://Doi.Org/10.1016/J.Apenergy.2021.118023
Arif, M., & Masdupi, E. (2022). Pengaruh Internet Banking Terhadap Kinerja Perbankan. Jurnal Ecogen, 3(4), 598. Https://Doi.Org/10.24036/Jmpe.V3i4.10435
Asnaini, S. W. (2022). Faktor-Faktor Yang Mempengaruhi Non Performing Financing (Npf) Pada Bank Umum Syariah Di Indonesia. Jurnal Tekun, V(2), : 264-280.
Asysidiq, K. M., & Sudiyatno, B. (2022). Pengaruh Car, Npl, Ldr, Gdp Dan Inflasi Terhadap Roa Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Mirai Manajement, 7(2), 66–84. Https://Doi.Org/Https://Doi.Org/10.37531/Mirai.V7i2.2014
Azizah, A. N., & Manda, G. S. (2021). Pengaruh Car Dan Bopo Terhadap Return On Assets Bank Umum Syariah Tahun 2015-2019. Jemper (Jurnal Ekonomi Manajemen Perbankan ), 3(2), 79. Https://Doi.Org/10.32897/Jemper.V3i2.591
Baker, H., Kaddumi, T. A., Nassar, M. D., & Muqattash, R. S. (2023). Impact Of Financial Technology On Improvement Of Banks’ Financial Performance. Journal Of Risk And Financial Management, 16(4), 230. Https://Doi.Org/10.3390/Jrfm16040230
Bousrih, J. (2023). The Impact Of Digitalization On The Banking Sector: Evidence From Fintech Countries. Asian Economic And Financial Review, 13(4), 269–278. Https://Doi.Org/10.55493/5002.V13i4.4769
Brigham, & Houston. (2023). Fundamental Of Financial Management: Dasar-Dasar Manajemen Keuangan (14th Ed.). Salemba Empat.
Budianto, E. W. H., & Dewi, N. D. T. (2023). Pemetaan Penelitian Rasio Capital Adequacy Ratio (Car) Pada Perbankan Syariah Dan Konvensional: Studi Bibliometrik Vosviewer Dan Literature Review. Journal Of Accounting, Finance, Taxation, And Auditing (Jafta), 4(2). Https://Doi.Org/10.28932/Jafta.V4i2.7650
Budiman, C., Tanjaya, K., Zulkarnain, A., & Rosman, D. (2023). The Effect Of Paylater On Purchase Decision And Continuance Intention In Generation Z At Gofood Application. E3s Web Of Conferences, 426, 01084. Https://Doi.Org/10.1051/E3sconf/202342601084
Cahyana, A. M. K., & Suhendah, R. (2022). Pengaruh Leverage, Firm Size, Firm Age Dan Sales Growth Terhadap Kinerja Keuangan. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 1791–1798.
Chodorow-Reich, G., Darmouni, O., Luck, S., & Plosser, M. (2022). Bank Liquidity Provision Across The Firm Size Distribution. Journal Of Financial Economics, 144(3), 908–932. Https://Doi.Org/10.1016/J.Jfineco.2021.06.035
Darmawan, J., Laksana, B., & Danisworo, D. S. (2022). Pengaruh Non Performing Loan Dan Bi Rate Terhadap Return On Asset Pada Bank Umum. Indonesian Journal Of Economics And Management, 1(1), 174–183. Https://Doi.Org/10.35313/Ijem.V1i1.2427
Doran, N. M., Bădîrcea, R. M., & Manta, A. G. (2022). Digitization And Financial Performance Of Banking Sectors Facing Covid-19 Challenges In Central And Eastern European Countries. Electronics, 11(21), 3483. Https://Doi.Org/10.3390/Electronics11213483
Fahlevi, A. R., Wardani, T., Hartanti, A. S., & Nadzifa, A. A. (2023). Pengaruh Kepemilikan Asing, Kepemilikan Publik, Dan Bopo Terhadap Kinerja Keuangan (Studi Pada Perusahaan Perbankan Umum Swasta Nasional Devisa Yang Terdaftar Di Bei Pada Periode 2018-2021). Jurnal Publikasi Sistem Informasi Dan Manajemen Bisnis (Jupsim), 2(1), 199–213.
Fauziah, H. (2021). Pengaruh Npl, Car, Dan Bi Rate Terhadap Roa Pada Bank Badan Usaha Milik Negara. Indonesian Journal Of Economics And Management, 1(2), 352–365. Https://Doi.Org/10.35313/Ijem.V1i2.2503
Febryanti, W. P., & Aini, N. (2021). Pengaruh Car, Npl, Ldr Terhadap Profitabilitas Bank (Roa) Tahun 2017-2019. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(3), 2614 – 1930.
Feld, M., Giacobbo, T. S. F. De B., & Schuster, W. E. (2021). Technological Progress And Finance: The Effects Of Digitization On Brazilian Banking Fees. Economia, 22(2), 85–99. Https://Doi.Org/10.1016/J.Econ.2021.09.001
Ferdiansyah, F., & Widyarti, E. T. (2022). Analysis Of Camel Ratio On Financial Distress Banking Companies In Indonesia. Diponegoro International Journal Of Business, 5(1), 47–56. Https://Doi.Org/10.14710/Dijb.5.1.2022.47-56
Fietroh, M. N., & Fitriyani, I. (2022). Pengaruh Debt To Equity Ratio, Non Performing Loan Dan Biaya Operasional Pendapatan Operasional Terhadap Return On Asset Pada Pt. Pegadaian (Persero). Jurnal Ilmiah Manajemen Dan Bisnis, 7(2), 180–194. Https://Doi.Org/10.38043/Jimb.V7i2.3846
Ghea Ayu Noviarvanty, & Aminah, S. (2022). Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, Dan Return On Asset Terhadap Penyaluran Kredit Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020. Management & Accountancy In Practice Journal, 11(1).
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program Spss. Badan Penerbit Universitas Diponegoro.
Ginting, M. C., Sagala, L. S., Panjaitan, R. Y., & Situmorang, D. R. (2022). Pengaruh Electronic Banking Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Jurnal Mutiara Akuntansi, 7(2), 118–127. Https://Doi.Org/10.51544/Jma.V7i2.3455
Gujarati, D. N., & Porter, D. C. (2023). Dasar-Dasar Ekonometrika (Edisi 5). Salemba Empat.
Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Roushandy Asri Fardani, S.Si., M. P., Jumari Ustiawaty, S.Si., M. S., Evi Fatmi Utami, M.Farm., A., Dhika Juliana Sukmana, S.Si., M. S., & Ria Rahmatul Istiqomah, M. I. K. (2022). Metode Penelitian Kualitatif & Kuantitatif (A. Husnu Abadi, A.Md. (Ed.)). Cv. Pustaka Ilmu.
Hasanah, N., & Hariyono, S. (2022). Analisis Implementasi Green Financing Dan Kinerja Keuangan Terhadap Profitabilitas Perbankan Umum Di Indonesia. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 12(1), 149–157. Https://Doi.Org/10.37932/J.E.V12i1.444
Hediati, N. D., & Hasanuh, N. (2021). Pengaruh Capital Adequacy Ratio, Non Performing Loan Dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets. Journal Of Economic, Bussines And Accounting (Costing), 4(2), 580–590. Https://Doi.Org/10.31539/Costing.V4i2.1497
Hery. (2020). Financial Ratio For Business. Pt Grasindo.
Hidayat, R., & Abidin, K. (2021). Analisis Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Pertambangan. Yudishtira Journal : Indonesian Journal Of Finance And Strategy Inside, 1(3). Https://Doi.Org/Https://Doi.Org/10.53363/Yud.V1i3.17
Iqbal, M., & Anwar, S. (2022). Pengaruh Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio, Operational Efficiency Ratio, Dan Profit Sharing Ratio Terhadap Kinerja Keuangan Bank Umum Syariah. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(2), 259–270. Https://Doi.Org/10.46306/Rev.V2i2.69
Isaksen, A., Trippl, M., Kyllingstad, N., & Rypestøl, J. O. (2021). Digital Transformation Of Regional Industries Through Asset Modification. Competitiveness Review: An International Business Journal, 31(1), 130–144. Https://Doi.Org/10.1108/Cr-12-2019-0140
Jigeer, S., & Koroleva, E. (2023). The Determinants Of Profitability In The City Commercial Banks: Case Of China. Risks, 11(3), 53. Https://Doi.Org/10.3390/Risks11030053
Kasmir. (2022). Analisis Laporan Keuangan Edisi Revisi. Pt Rajagrafindo Persada.
Keown. (2023). Manajemen Keuangan; Prinsip Dan Penerapan Jilid 2 Edisi 10. Pt Indeks.
Khalil, A., Abdelli, M. E. A., & Mogaji, E. (2022). Do Digital Technologies Influence The Relationship Between The Covid-19 Crisis And Smes’ Resilience In Developing Countries? Journal Of Open Innovation: Technology, Market, And Complexity, 8(2), 100. Https://Doi.Org/10.3390/Joitmc8020100
Khamisah, N., Nani, D. A., & Ashsifa, I. (2020). Pengaruh Non Performing Loan (Npl) , Bopo Dan Ukuran Perusahaan Terhadap Return On Assets (Roa) Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei). Tekhnobiz International Journal Of Buisness, 3(2). Https://Doi.Org/Https://Badge.Dimensions.Ai/Details/Doi/10.33365/Tb.V3i2.836?Domain=Https://Ejurnal.Teknokrat.Ac.Id
Khan, S. (2022). Determinants Of Banks Profitability: An Evidence From Gcc Countries. Journal Of Central Banking Theory And Practice, 11(3), 99–116. Https://Doi.Org/10.2478/Jcbtp-2022-0025
Kirimi, P. N., Kariuki, S. N., & Ocharo, K. N. (2022). Moderating Effect Of Bank Size On The Relationship Between Financial Soundness And Financial Performance. African Journal Of Economic And Management Studies, 13(1), 62–75. Https://Doi.Org/10.1108/Ajems-07-2021-0316
Kuncoro, M., & Suhardjono. (2021). Manajemen Perbankan : Teori Dan Aplikasi. Bpfe : Yogyakarta.
Kurniasari, R., & Arif Zunaidi. (2022). Analisa Pengaruh Capital Adequacy Ratio (Car) Terhadap Return On Asset (Roa). Islamic Banking: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 1(2).
Kurniawan, A., Rahayu, A., & Lili Adi Wibowo. (2021). Pengaruh Transformasi Digital Terhadap Kinerja Bank Pembangunan Daerah Di Indonesia. Jurnal Ilmu Keuangan Dan Perbankan (Jika), 10(2).
Latifah, N. M., Rodhiyah, & Saryadi. (2022). Pengaruh Capital Adequacy Ratio (Car), Non Performing Loan (Npl) Dan Loan To Deposit Ratio (Ldr) Terhadap Return On Asset (Roa) (Studi Kasus Pada Bank Umum Swasta Nasional Devisa Go Public Di Bursa Efek Indonesia Periode 2009-2010). Jurnal Ilmu Administrasi Bisnis, 2(3).
Lekok, W., & Rusly, V. (2022). Audit Report Lag Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Media Bisnis, 12(2), 139–152.
Lukito, D. P., & Sandra, A. (2021). Pengaruh Capital Intensity, Profitabilitas, Dan Financial Distress Terhadap Tax Avoidance. Jurnal Akuntansi, 10(2), 114–125. Https://Doi.Org/10.46806/Ja.V10i2.803
Lulu, N., Sri, S. N., Mahardini, & Yusnita, N. (2022). The Impact Of Leverage, Managerial Ownership, And Capital Intensity On Tax Avoidance. Jurnal Keuangan Dan Perbankan (Keban), 1(2), 35–36.
Lutfi Indriwati, & Agung Eko Purwana. (2021). Pengaruh Capital Adequacy Ratio, Inflasi, Dan Gross Domestic Product Terhadap Return On Assets (Studi Pada Bank Umum Syariah Non Devisa Di Indonesia Periode Tahun 2018-2020). Niqosiya: Journal Of Economics And Business Research, 1(1), 110–122. Https://Doi.Org/10.21154/Niqosiya.V1i1.90
Mainata, D., & Addien Fahma Ardiani. (2018). Pengaruh Capital Adequacy Ratio (Car) Terhadap Return On Aset (Roa) Pada Bank Umum Syariah. Al-Tijary Jurnal Ekonomi Dan Bisnis Islam, 3(1), 19–28.
Makmur, M., Taufq, M., & Adisaputra, T. F. (2023). Pengaruh Bi Rate Dan Nilai Tukar Mata Uang Terhadap Profitabilitas Bank Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Dan Keungan Syariah, 2(1). Https://Doi.Org/Doi 10.35905/Moneta.V2i1.5649
Maulana, P., Dwita, S., & Helmayunita, N. (2021). Pengaruh Car, Npl, Ldr Dan Bopo Terhadap Return On Assets (Roa) Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Eksplorasi Akuntansi, 3(2), 316–328. Https://Doi.Org/10.24036/Jea.V3i2.355
Mazia Ardyne Dyani Saputra, Rofiqoh, H. H., & Saputra, W. (2023). Pengaruh Internet Banking Dan Mobile Banking Terhadap Kinerja Bank Umum Konvensional Di Indonesia. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 22(2), 132–14. Https://Doi.Org/Https://Www.Ejournal.Warmadewa.Ac.Id/Index.Php/Wacana_Ekonomi/Article/View/7367
Mbunge, E., Batani, J., Gaobotse, G., & Muchemwa, B. (2022). Virtual Healthcare Services And Digital Health Technologies Deployed During Coronavirus Disease 2019 (Covid-19) Pandemic In South Africa: A Systematic Review. Global Health Journal, 6(2), 102–113. Https://Doi.Org/10.1016/J.Glohj.2022.03.001
Milda, H., Rianto, M. R., Sulistyowati, A., & Supriyanto. (2022). Pengaruh Npf, Bopo, Inflasi Dan Nilai Tukar Terhadap Kinerja (Roa) Pada Bank Umum Syariah Masa Pandemi Covid 19. Jurnal Ilmiah Ekonomi Islam, 8(02), 1887–1894.
Moorcy, N. H. (2022). Pengaruh Capital Adequacy Ratio, Net Interest Margin, Dan Loan To Deposit Ratio Terhadap Return On Assets Pada Pt. Bank Bni (Persero), Tbk. Jurnal Geoekonomi, 11(2), 164–175. Https://Doi.Org/10.36277/Geoekonomi.V11i2.128
Murdiyanto, E. (2020). Metode Penelitian Kualitatif.
Murinde, V., Rizopoulos, E., & Zachariadis, M. (2022). The Impact Of The Fintech Revolution On The Future Of Banking: Opportunities And Risks. International Review Of Financial Analysis, 81, 102103. Https://Doi.Org/10.1016/J.Irfa.2022.102103
Mustafa. (2022). Manajemen Keuangan (Edisi 1). Cv Andi Offset.
Mutianingsih, V., Aryasari, M., Rahmana, F., Lestari, H. S., & Leon, F. M. (2023). The Influence Of Bank-Specific, Industry-Specific, And Macroeconomic Factors On Conventional Bank Performance In Indonesia. Journal Of Social Research, 2(11), 4064–4084. Https://Doi.Org/10.55324/Josr.V2i11.1555
Novica, I., Doddy, S., Pravasanti, & Ariessa, Y. (2023). The Effects Of Financial Ratio, Local Size And Local Status On Financial Distress. International Journal Of Economic, Business And Accounting Research (Ijebar), 3(1).
Nugraha, N. N., & Manda, G. S. (2021). Pengaruh Inflasi, Bi 7 Days Reverse Repo Rate, Dan Nilai Tukar Terhadap Profitabilitas Perbankan (Studi Kasus Pada Bank Umum Konvensional Yang Terdaftar Di Bei Tahun 2016 2020). Jurnal Riset Manajemen Sains Indonesia, 12(2). Https://Doi.Org/Https://Doi.Org/10.21009/Jrmsi.012.2.1
Pangaribuan, H., Hb, J. F., Sukrisno Agoes, J. S., & Sunarsi, D. (2023). The Financial Perspective Study On Tax Avoidance. Budapest International Research And Critics Institute-Journal (Birci-Journal), 4(3). Https://Doi.Org/Https://Doi.Org/10.33258/Birci.V4i3.2287
Pratama, A. P. R. (2021). Penguatan Digitalisasi Perbankan Dalam Pelayanan Costumer Service Nasabah Secara Digital Di Masa Covid-19. Simbur Cahaya, 28(2), 312. Https://Doi.Org/10.28946/Sc.V28i2.1443
Pratiwi, D. A., & Effendi, M. S. (2021). Pengaruh Npl Dan Nilai Tukar Terhadap Roa Pada Perbankan Tercatat Di Bei 2010 – 2019. Ikraith-Ekonomika, 4(3), 26–31. Https://Doi.Org/10.37817/Ikraith-Ekonomika.V4i3.1676
Puji Lestari, S., Fitri Wahyuni, S., & Seno Affandi, W. (2022). The Influence Of Capital Adequacy Ratio, Net Interest Margin And Operational Costs Of Operating Revenue On Return On Asset With Loan Todeposit Ratio As Intervening Variable. Morfai Journal, 2(2), 189–208. Https://Doi.Org/10.54443/Morfai.V2i2.244
Rahmad, S., & Suparno. (2022). Pengaruh Penggunaan Internet Banking Dan Mobile Banking Terhadap Kinerja Keuangan Perbankan (Studi Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2020). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (Jimeka), 7(3), 379–388.
Rerung, A. (2022). Analisis Pengaruh Capital Adequacy Ratio (Car), Operational Efficiency (Bopo), Dan Loan To Deposit Ratio (Ldr) Terhadap Return On Asset (Roa), (Studi Kasus Pada Bpr Di Kota Jayapura). Jurnal Ekonomi Dan Bisnis, 13(2), 16–28. Https://Doi.Org/10.55049/Jeb.V13i2.94
Ristanti, L., & Triyonowati. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Food And Beverages Di Bei. 10(1).
Riyanto, A., Raspati, G., Rahayu, Y., & Yuniati, Y. (2021). Kinerja Keuangan Entitas Multifinance: Determinasi Non Performing Loan Dan Capital Adequacy Ratio Terhadap Profitabilitas. Moneter - Jurnal Akuntansi Dan Keuangan, 8(2), 102–109. Https://Doi.Org/10.31294/Moneter.V8i2.10934
Sa’adah, L., & Sri Wahyuni. (2023). Pengaruh Car, Npl, Bopo, Dan Ldr Terhadap Return On Asset (Roa) Pada Perusahaan Sub-Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei). Penelitian Mahasiswa, 2(3). Https://Doi.Org/Https://Doi.Org/10.58192/Populer.V2i3.1185
Saputra, A. J., & Angriani, R. (2023). Pengaruh Capital Adequacy Ratio (Car), Non Performing Loan (Npl), Net Interest Margin (Nim), Loan To Deposit Ratio (Ldr) Dan Biaya Operasional Pendapatan Operasional (Bopo) Terhadap Return On Asset (Roa) Pada Bank Perkreditan Rakyat (Bpr) Di Kota Batam. Akuntansi Dan Manajemen, 18(1), 93–115. Https://Doi.Org/10.30630/Jam.V18i1.210
Setyaningsih, A., Maftukhin, M., & Ernitawati, Y. (2023). Pengaruh Biaya Operasional Pendapatan Operasional (Bopo), Loan To Deposit Ratio (Ldr), Dan Net Interest Margin (Nim) Terhadap Return On Asset (Roa) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bina Akuntansi, 10(2), 696–715. Https://Doi.Org/10.52859/Jba.V10i2.467
Shanti, Y. K., & Kusumawardhany, S. S. (2023). Pengaruh Komisaris Independen Dan Ukuran Kap Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Widya, 4(April), 1–23.
Siahaan, W. C., Malau, M., & Caroline F. Sembiring. (2022). Pengaruh Ukuran Perusahaan, Return On Assets (Roa) Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Lq45 Yang Terdaftardi Bei Periode Tahun 2017-2020. Fundamentalmanagement Journal, 7(1). Https://Doi.Org/Https://Doi.Org/10.33541/Fjm.V7i1.3884
Siregar Baldric. (2021). Akuntansi Sektor Publik. Stim Ykpn.
Sucipto. (2023). Penilaian Kinerja Keuangan. Fe Universitas Sumatera Utara., 1. Https://Library.Usu.Ac.Id/Download/Fe/Akuntansi
Sugiantari, N. L. P., & Dana, I. M. (2024). Pengaruh Loan To Deposit Ratio, Net Interest Margin Dan Inflasi Terhadap Profitabilitas. E-Jurnal Manajemen Universitas Udayana, 8(11), 6509. Https://Doi.Org/10.24843/Ejmunud.2019.V08.I11.P07
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Alfabeta.
Suhardi, H. (2021). Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bei. Jurnal Manajemen Bisnis Dan Kewirausahaan, 5(1), 77. Https://Doi.Org/10.24912/Jmbk.V5i1.10834
Sukmadewi, R. (2022). The Effect Of Capital Adequacy Ratio, Loan To Deposit Ratio, Operating-Income Ratio, Non Performing Loans, Net Interest Margin On Banking Financial Performance. Eco-Buss, 2(2), 1–10. Https://Doi.Org/10.32877/Eb.V2i2.130
Sunaryo, D. (2023). The Effect Of Capital Adequacy Ratio (Car), Net Interest Margin (Nim), Non-Performing Loan (Npl), And Loan To Deposit Ratio (Ldr) Against Return On Asset (Roa) In General Banks In Southeast Asia 2012-2018. Ilomata International Journal Of Management, 1(4), 149–158. Https://Doi.Org/10.52728/Ijjm.V1i4.110
Supriantikasari, N., & Utami, E. S. (2022). Pengaruh Return On Assets, Debt To Equity Ratio, Current Ratio, Earning Per Share Dan Nilai Tukar Terhadap Return Saham (Studi Kasus Pada Perusahaan Go Public Sektor Barang Konsumsi Yang Listing Di Bursa Efek Indonesia Periode 2015-2017). Jurnal Riset Akuntansi Mercu Buana, 5(1), 49. Https://Doi.Org/10.26486/Jramb.V5i1.814
Surtono, M. (2021). Manajemen Keuangan. Pustaka Setia.
Susilawati, S., & Nurulrahmatiah, N. (2021). Pengaruh Non-Performing Loan (Npl) Dan Loan To Deposit Ratio (Ldr) Terhadap Return On Asset (Roa) Dengan Net Interest Margin (Nim) Sebagai Variabel Mediasi Pada Bank Bumn Yang Terdaftar Di Bei. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 69. Https://Doi.Org/10.30588/Jmp.V11i1.833
Tampubolon, V. A., & Ibnu Abbas, M. H. (2022). Pengaruh Nilai Tukar Dan Ekspor Terhadap Harga Saham Perbankan Sebelum Dan Setelah Pengumuman Covid-19. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), 3534–3547. Https://Doi.Org/10.32670/Fairvalue.V4i8.1458
Theiri, S., & Hadoussa, S. (2024). Digitization Effects On Banks’ Financial Performance: The Case Of An African Country. Competitiveness Review: An International Business Journal, 34(1), 144–162. Https://Doi.Org/10.1108/Cr-10-2022-0147
Wahyu, D. R., & Aslihah. (2023). The Effect Of Deposits And Loans On Net Profit At National Commercial Banks Listed On The Idx. Jurnal Ekonomi, 13(3).
Wang, Y., Xiuping, S., & Zhang, Q. (2021). Can Fintech Improve The Efficiency Of Commercial Banks? —An Analysis Based On Big Data. Research In International Business And Finance, 55, 101338. Https://Doi.Org/10.1016/J.Ribaf.2020.101338
Wiadnyani, D. A. P. M., & Artini, L. G. S. (2023). Influence Of Npl, Bopo, Ldr, And Roa On Firm Value: Study Of Banking Sub-Sector Companies On The Indonesia Stock Exchange 2019-2021. European Journal Of Business And Management Research, 8(4), 261–266. Https://Doi.Org/10.24018/Ejbmr.2023.8.4.2062
Wirapraja, A., & Aribowo, H. (2022). Pemanfaatan E-Commerce Sebagai Solusi Inovasi Dalam Menjaga Sustainability Bisnis. Teknika, 7(1), 66–72. Https://Doi.Org/10.34148/Teknika.V7i1.86
Wiratna Sujarweni. (2022). Akuntansi Sektor Publik (Edisi 3). Akuntansi Sektor Publik.
Wua, I. W. G., Noermijati, N., & Yuniarinto, A. (2022). The Influence Of Organizational Culture On The Employee Performance Mediated By Job Satisfaction And Organizational Commitment. Jurnal Aplikasi Manajemen, 20(3). Https://Doi.Org/10.21776/Ub.Jam.2022.020.03.07
Yasir, J. R., Ilham, I., & Padli, K. (2022). Pengaruh Modal, Digitalisasi Informasi Dan Kreativitas Terhadap Peningkatan Daya Saing Usaha Mikro Kecil Menengah Di Pelabuhan Tanjung Ringgit Kota Palopo. Al-Kharaj: Journal Of Islamic Economic And Business, 4(1), 23–36.
Yuliana, I. R., & Listari, S. (2021). Pengaruh Car, Fdr, Dan Bopo Terhadap Roa Pada Bank Syariah Di Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 309–334. Https://Doi.Org/10.37641/Jiakes.V9i2.870
Zhang, D., Mohsin, M., Rasheed, A. K., Chang, Y., & Taghizadeh-Hesary, F. (2021). Public Spending And Green Economic Growth In Bri Region: Mediating Role Of Green Finance. Energy Policy, 153(January). Https://Doi.Org/10.1016/J.Enpol.2021.112256
Downloads
Additional Files
Published
Issue
Section
License
Copyright (c) 2024 Mela Aryasari, Bahtiar Usman (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
