Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable
Fintech, Audit Quality, ROA, LDR, Banking
Abstract
The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
Downloads
References
Anindyastri, R., Lestari, W. D., & Sholahuddin, M. (2022). The Influence of Financial Technology (Fintech) on the Financial Performance of Islamic Banking (Study on Islamic Banking listed on the Indonesia Stock Exchange Period 2016-2020). Benefit: Jurnal Manajemen Dan Bisnis, 7(1), 80–92. https://doi.org/10.23917/benefit.v7i1.18051
Arief Aditya, M., & Noer Rahmi, A. (2022). Pengaruh Financial Techonology terhadap Profitabilitas Bank Umum Syariah Indonesia. Jurnal Keuangan Dan Perbankan, 18(2), 77–88. www.apjii.or.id
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). https://doi.org/10.3390/jrfm16040230
Butar-butar, D., & Chang, A. (2023). Analisis Pengaruh Kualitas Audit dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan. Jambura Accounting Review, 4(2), 189–198. https://doi.org/10.37905/jar.v4i2.86
Butar-Butar, D. T. M., & Stefy. (2023). PENGARUH DIVIDEN TERHADAP NILAI PERUSAHAAN YANG DIMODERASIKAN DENGAN KUALITAS AUDIT. Jurnal Akuntansi, 17(2), 224–234. https://doi.org/10.25170/jak.v17i2.4495
Hermuningsih, S., Sari, P. P., & Rahmawati, A. D. (2022). The moderating role of bank size: influence of fintech, liquidity on financial performance. Jurnal Siasat Bisnis, 27(1), 106–117. https://doi.org/10.20885/jsb.vol27.iss1.art8
Idfilandu, S., & Saripudin, S. (2021). Financial Performance Analysis of Bank Companies Before and After the Fintech Era. JAF- Journal of Accounting and Finance, 5(2), 89. https://doi.org/10.25124/jaf.v5i2.4009
Kristianti, I., & Tulenan, M. V. (2021). Dampak financial technology terhadap kinerja keuangan perbankan. Kinerja, 18(1), 57–65. http://journal.feb.unmul.ac.id/index.php/KINERJA/article/view/8254
Mar’atushsholihah, S. N., & Karyani, T. (2021). DAMPAK FINANCIAL TECHNOLOGY TERHADAP KINERJA BANK UMUM KONVENSIONAL DI INDONESIA THE IMPACT OF FINANCIAL TECHNOLOGY ON THE PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS IN INDONESIA Shafyra Nuruzzakiyya Mar ’ atushsholihah *, Tuti Karyani PENDAHULUAN Seiri. Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis., 7(1), 450–465.
Martowardojo, A. D. W. (2017). Penyelenggaraan Teknologi Finansial. Peraturan Bank Indonesia, 1. https://www.bi.go.id/id/sistem-pembayaran/fintech/Contents/default.aspx
Mulyadi, R. (2017). Pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas perusahaan. Jurnal Akuntansi, 4(2), 22–35.
Rukmi, T., & Hutami, K. (2015). PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah di Indonesia Periode 2010-2013). Diponegoro Journal of Accounting, 0(0), 153–166.
Sudaryanti, D. S., Sahroni, N., & Kurniawati, A. (2019). Analisa Pengaruh Mobile Banking Terhadap Kinerja Perusahaan Sektor Perbankan Yang Tercatat Di Bursa Efek Indonesia. Jurnal Ekonomi Manajemen, 4(2), 96–107. https://doi.org/10.37058/jem.v4i2.699
Untoro, W., Trinugroho, I., & Atmaji, I. (2022). The Effect of Fintech on Conventional Bank Performance and Bank Risk. In Proceedings of the International Colloquium on Business and Economics (ICBE 2022). Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-066-4
Yoon, S. S., Lee, H., & Oh, I. (2023). Differential Impact of Fintech and GDP on Bank Performance: Global Evidence. Journal of Risk and Financial Management, 16(7). https://doi.org/10.3390/jrfm16070304
