Article Sidebar
Main Article Content
Abstract
This study aims to analyze the Influence of Financial Services Digitalization on the Financial Performance of Commercial Banks Listed on the Indonesia Stock Exchange (IDX). The background of this research is due to the rapid transformation of banking services towards digital, where almost all commercial banks are competing to provide services that can be accessed through digital applications to increase operational efficiency and competitiveness in the midst of competition in the banking industry. The author uses a quantitative approach with secondary data in the form of annual reports of three state-owned commercial banks, namely Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), and Bank Mandiri, during the 2023-2025 period. Financial Services Digitalization (variable X) is measured through the growth in the number of users of digital banking applications, while Financial Performance (variable Y) is measured through the average value of Return On Assets (ROA) and Return On Equity(ROE). The data were analyzed using simple linear regression with the help of the SPSS program. The results of the study show that Financial Services Digitalization has a positive and significant effect on Financial Performance, with a determination coefficient value (R-2.) of 0.679, meaning that the financial services digitalization variable is able to explain 67.9% of the variation in the Financial Performance of commercial banks listed on the Indonesia Stock Exchange, while the rest is influenced by other factors outside this research model.
Keywords
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Asrulla, R., Jailani, M. S., & Jeka, F. (2023). Populasi dan sampling (kuantitatif), serta pemilihan informan kunci (kualitatif) dalam pendekatan praktis. Jurnal Pendidikan Tambusai, 7(3), 26320-26332.
- Christine, D., & Winarti, W. (2022). Pengaruh Return On Assets (ROA), Return On Equity(ROE), dan Earning per Share (EPS) terhadap harga saham:(Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Owner: Riset dan Jurnal Akuntansi, 6(4), 4113-4124.
- Francis Hutabarat, M. B. A. (2021). Analisis kinerja keuangan perusahaan. Desanta Publisher.
- Hidayat, R. (2025). Efektivitas layanan perbankan digital dalam meningkatkan kinerja keuangan bank milik negara. Balance: Jurnal Akuntansi dan Manajemen, 4(1), 373-380.
- Indrianti, S., Gamayuni, R. R., & Susilowati, R. Y. N. (2022). Pengaruh Financial technology Terhadap Kinerja Keuangan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2021. Ultima Accounting: Jurnal Ilmu Akuntansi, 14(2), 349-373.
- Megawati, I. A. P., & Kertiriasih, N. N. R. (2024). Dampak layanan perbankan digital terhadap kinerja perbankan di Indonesia. Jurnal Lentera Bisnis, 13(3), 1578-1591.
- Mutmainah, C. A., & Apriadi, D. (2025). Analisis Digitalisasi Layanan Keuangan dan Kepuasan terhadap Loyalitas Nasabah Bank Syariah Indonesia Kota Bandung. Jurnal Riset Manajemen Dan Akuntansi, 5(2), 118-135.
References
Asrulla, R., Jailani, M. S., & Jeka, F. (2023). Populasi dan sampling (kuantitatif), serta pemilihan informan kunci (kualitatif) dalam pendekatan praktis. Jurnal Pendidikan Tambusai, 7(3), 26320-26332.
Christine, D., & Winarti, W. (2022). Pengaruh Return On Assets (ROA), Return On Equity(ROE), dan Earning per Share (EPS) terhadap harga saham:(Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Owner: Riset dan Jurnal Akuntansi, 6(4), 4113-4124.
Francis Hutabarat, M. B. A. (2021). Analisis kinerja keuangan perusahaan. Desanta Publisher.
Hidayat, R. (2025). Efektivitas layanan perbankan digital dalam meningkatkan kinerja keuangan bank milik negara. Balance: Jurnal Akuntansi dan Manajemen, 4(1), 373-380.
Indrianti, S., Gamayuni, R. R., & Susilowati, R. Y. N. (2022). Pengaruh Financial technology Terhadap Kinerja Keuangan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2021. Ultima Accounting: Jurnal Ilmu Akuntansi, 14(2), 349-373.
Megawati, I. A. P., & Kertiriasih, N. N. R. (2024). Dampak layanan perbankan digital terhadap kinerja perbankan di Indonesia. Jurnal Lentera Bisnis, 13(3), 1578-1591.
Mutmainah, C. A., & Apriadi, D. (2025). Analisis Digitalisasi Layanan Keuangan dan Kepuasan terhadap Loyalitas Nasabah Bank Syariah Indonesia Kota Bandung. Jurnal Riset Manajemen Dan Akuntansi, 5(2), 118-135.