PENGARUH FINANCIAL TECHNOLOGY TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Rwyna Yunindya; Ramdany Ramdany

doi:10.37932/ja.v12i2.844

Authors

Rwyna Yunindya
Ramdany

DOI:

https://doi.org/10.37932/ja.v12i2.844

Abstract

This research aims to determine the effect of financial technology on the quality of financial reports with profitability as an intervening variable in banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection technique used was the purposive sampling method. Observation data from 2017-2021. Data analysis uses Partial Least Square (PLS) and Structural Equation Modeling (SEM) methods. The results of this research show that the Automated Teller Machine (ATM) has a positive effect on bank profitability. Mobile banking has a positive effect on bank profitability. Internet Banking has a positive effect on bank profitability. Profitability affects the quality of financial reports, and financial technology has no effect on the quality of financial reports with profitability as an intervening variable. So profitability cannot be used as a link between ATM, mobile banking and internet banking variables on the quality of financial reports. Keywords: Financial Technology, ATM, Mobile Banking, Internet Banking, Profitability, Quality of Financial Reports.

References

REFERENSI

Adam, A. (2017). Jurus Bank Konvensional Menghadapi Era Fintech dan Milenial. https://tirto.id/cvju

Akbar, T. (2019). Kajian Kinerja Profitabilitas Bank pada Perspektif Bank Umum Berdasarkan Kegiatan Usaha. Uwais Inspirasi Indonesia.

Alfatihah, P., & Sundari, B. (2021). Pengaruh Transaksi Perbankan Elektronik (Electronic Banking) Terhadap Kinerja Keuangan Entitas Publik Perbankan. Jurnal Ilmiah Ekonomi Bisnis, 26(1), 30–40. https://doi.org/10.35760/eb.2021.v26i1.3383

Hidayat, Y. M., & Hafitri, G. E. (n.d.). Pengaruh Internet Banking dan Mobile Banking terhadap Kinerja Keuangan Bank.

Ikatan Bankir Indonesia. (2016). Memahami supervisi audit intern bank. Gramedia Pustaka Utama.

Kasmir. (2018). Analisis Laporan Keuangan. PT Raja Grafindo Persada.

Mwage, J. A. (2013). The Impact of Mobile Banking on Financial Performance of Commercial Banks in Kenya.

Ompusunggu, H., & Wage, M. S. (2021). Manajemen Keuangan.

Otoritas Jasa Keuangan. (2015). Bijak Ber-eBanking.

Rafika, M. (2018). Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderating Perusahaan Manufaktur di BEI Tahun 2014- 2018.

Ratnawati, T. D. W. (2020). Pengaruh Financial Technology Terhadap Profitabilitas Bank Konvensional (Studi Komparasi Laporan Keuangan Bank BCA serta Bank BRI antara Sebelum dan Sesudah Kerjasama dengan Start Up FinTech). Surabaya.

Susila, N., Narsa, M., & Suartana, W. (2020). The Influence of Financial Technology on The Quality of Financial Statements with Profitability as an Intervening Variable. 21, 274–287.

Yudha, A. T. R. C., Saifuddin, M., Fitriani Hilmi, A., & Azzahra, A. (2021). Fintech Syariah dalam Sistem Industri Halal teori dan praktik. Syiah Kuala University Press.