Pengaruh Ukuran, Likuiditas, dan Kinera Keuangan Bank Dengan Financial Technology Sebagai Variabel Moderasi Pada Bank Umum Konvensional di Indonesia

Sogun Al Farom, Sri Hermuningsih, Ratih Kusumawardhani

Abstract


This study aims to determine the effect of bank size, liquidity, and financial performance with financial technology as a moderation variable (Study on Conventional Commercial Banks in Indonesia 2016-2021). The samples used were financial statement data from Bank BNI, BRI, Mandiri, and BTPN for 2016-2021, so 24 samples of this study were obtained because each bank has 6 financial statements. The sampling technique uses purposive sampling. The tests used in this study are validity, reliability, normality, heterokedasticity, multicollinearity, multiple linear regression analysis, moderating regression analysis, partial tests, simultaneous tests, and determination coefficient tests. The results showed that partially the size variable did not have a significant effect on financial performance, but the liquidity variable had a significant effect on financial performance. In the results of the moderation test, size and liquidity variables have a positive and significant effect on the financial performance of conventional banks which is moderated by financial technology variables.


Keywords


size; Liquidity; financial performance; financial technology.

Full Text:

PDF

References


Budiyati, E., & Kusumawardhani, R. (2022). Analisis Faktor – Faktor Yang Mempengaruhi Likuiditas Bank Di Indonesia (Studi pada Bank Terdaftar di BEI Periode 2016-2020). Jurnal Sosial Ekonomi Bisnis Vol. 2 No. 2 Juni 2022 ANALISIS, 2(2), 84–92. https://doi.org/10.55587/jseb.v2i2.57

Habib, F., Syahyunan, S., & Miraza, Z. (2020). Kinerja Lingkungan , Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening. Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 187–205.

Hermuningsih, S., & Rahmawati, A. D. (2022). Integrating Bank Size, Liquidity, And Financial Performance Into Moderating Financial Technology: A Case Study Of Sharia Commercial Banks In Indonesia. Journal of Applied Management, 20(4).

Iskandar, M., & Zulhilmi, M. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia. Journal of Sharia Economics, 2.

Jekwam, J. J., & Hermuningsih, S. (2016). Memoderasi Corporate Social Responsibility Dan Likuiditas Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bei. Upajiwa Dewantara, 2(1), 76–85.

Kamande, E. G. (2017). The Effect Of Bank Specific Factors On Financial.

Liana, L. (2009). Penggunaan Mra Dengan Spss Untuk Menguji Pengaruh Variabel Moderating Terhadap Hubungan Antara Variabel Independen Dan Variabel Dependen. Jurnal Teknologi Informasi Dinamik, Xiv(2), 90–97.

Ludianingsih, A., Wiyono, G., & Kusumawardhani, R. (2022). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Keputusan Investasi Terhadap Nilai Perusahaan: Studi Pada Bank Yang Terdaftar Di Bei Tahun 2018-2020. Al-Kharaj, 4, 437–446. Https://Doi.Org/10.47476/Reslaj.V4i3.787

Meiyana, A., & Aisyah, M. N. (2019). Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-. Jurnal Nominal, Viii(1).

Musah, M., & Kong, Y. (2019). The Effect Of Liquidity And Capital Structure On The Financial Performance Of Firms Listed On The Ghana Alternative Market (Gax). International Journal Of Research In Economics And Social Sciences (Ijress), 8(2), 74–92.

Nurzaeni, Z. A., Wiyono, G., & Kusumawardhani, R. (2023). Pengaruh Likuiditas, Aktivitas Dan Kebijakan Dividen Terhadap Kinerja Keuangan Pada Industri Sub Sektor Telekomunikasi Di Bursa Efek Indonesia. Al-Kharaj, 5(2), 575–591. Https://Doi.Org/10.47467/Alkharaj.V5i2.1221

Rahayu, D. P. (2019). Pengaruh Ukuran Perusahaan, Struktur Modal, Dan Likuiditas Terhadap Kinerja Keuanganpada Perusahaan Makanan Dan Minuman Yang Tercatat Di Bursa Efek Indonesia (Bei)Tahun 2013-2017. Jakk ( Jurnal Akuntansi Dan Keuangan Kontemporer ), 2(1), 121–134.

eptiano, R., & Mulyadi, R. (2023). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Revenue, 3(2), 525–535.

Sheikhdon, A. L. I. A. (2016). Effect Of Liquidity Management On Financial Perfomance Of Commercial Banks In Mogadishu , Somalia. Internat Ional Journal For Research In Business, Management And Account Ing, 2(5), 101–123.

Sudaryo, Y., & Pratiwi, I. Y. (2016). Pengaruh Struktur Modal Dan Likuiditas Terhadap Profitabilitas Dan Dampaknya Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Property, Real Estate And Building Construction Yang Terdaftar Di Bei Lq45 Periode 2007-2014). Jurnal Indonesia Membbangun, 15(2), 1–20.




DOI: http://dx.doi.org/10.33087/jmas.v9i1.1233

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University
Adress: Fakultas Ekonomi, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jmas.unbari@gmail.com


Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.