ANALISIS PENGARUH MOBILE BANKING DAN PERUBAHAN NILAI AKTIVA TETAP TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL DI INDONESIA STUDI EMPIRIS PADA BANK UMUM KONVENSIONAL
Abstract
This study aims to analyze the effect of the number of mobile banking users, the value of mobile banking transactions, and changes in fixed asset values on the financial performance of conventional banks in Indonesia as measured by Return on Assets (ROA) and Return on Equity (ROE), with Bank Size as a control variable. This study uses secondary data obtained from bank annual reports as well as publications from the Financial Services Authority and Bank Indonesia during the 2017–2024 period. The sample was determined using purposive sampling techniques and analyzed using panel data regression. The results indicate that the number of mobile banking users does not significantly affect ROA and ROE. The value of mobile banking transactions does not significantly affect ROA, but has a positive and significant effect on ROE. Meanwhile, changes in fixed asset values do not significantly affect ROA and ROE. Bank Size has a positive and significant effect on ROA and ROE. Simultaneously, all independent variables significantly affect the financial performance of conventional banks in Indonesia. The findings indicate that optimizing mobile banking services and managing technology investment effectively can become a strategy to improve sustainable bank financial performance.
Keywords: Mobile Banking, Mobile Banking Transaction Value, Fixed Assets, Bank Financial Performance
References
Abubakar, L., Handayani, T., Ir Soekarno km, J., & Sumedang, J. (2022). Digital Perbankan Di Era Ekonomi Digital. 51(3). Https://Doi.Org/Https://Doi.Org/10.14710/Mmh.51.3.2022.259-270
Alnemer, H. A. (2022). Determinants of digital banking adoption in the Kingdom of Saudi Arabia: A technology acceptance model approach. Digital Business, 2(2). https://doi.org/10.1016/j.digbus.2022.100037
Aningsih, S., Efendi, J., Aldy Purnomo, R., Manajemen, M., Muhamamdiyah Ponorogo, U., & Muhammadiyah Bandar, M. (2025). The Digital Customer Journey: Bagaimana Digitalisasi Membentuk Perilaku Nasabah dan Mendorong Pertumbuhan Bisnis Perbankan. Jurnal Cendekia Ilmiah, 4(3).
Chhaidar, A., Abdelhedi, M., & Abdelkafi, I. (2023). The Effect of Financial Technology Investment Level on European Banks’ Profitability. Journal of the Knowledge Economy, 14(3), 2959–2981. https://doi.org/10.1007/s13132-022-00992-1
Dasuki, R. E., Resource, T., & View…, B. (2021). Manajemen Strategi : Kajian Teori Resource Based View. Jurnal Ilmiah Manajemen, XII(3).
Fama, E. F. (1980). Banking In The Theory Of Finance. In Journal Of Monetary Economics (Vol. 6). North-Holland Publishing Company.
Handayani, S., & Anitasari, M. (2022). Karakteristik Pengguna Mobile Banking di Kota Bengkulu. Jurnal Ilmiah Ekonomi Dan Bisnis, 10, 353–366. https://doi.org/10.37676/ekombis.v10iS1
Heri Winarno, S., Kamal Raya No, J., Barat, R., & Barat, J. (2019). Analisis Npm, Roa, Dan Roe Dalam Mengukur Kinerja Keuangan (Vol. 28, Number 02).
Ishak, S., Abdullah, J., & Hasan, W. (2024). Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Profitabilitas Perbankan di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 71–79. https://doi.org/10.38043/jiab
Jaride, C., & Taqi, A. (2021). Mobile Banking adoption: A systematic review and direction for further research. Article in Journal of Theoretical and Applied Information Technology, 31, 16. https://www.researchgate.net/publication/359913478
Nurahmasari, M., Silfiyah, S. N., & Pangaribuan, C. H. (2023). The Intention to Use Digital Banking Services among Gen Z in Indonesia Based on the Technology Acceptance Model (TAM). Jurnal Manajemen Dan Bisnis Madani, 5(1), 15–31. https://journal.paramadina.ac.id/
OJK. (2021). Cetak Biru Transformasi Digital Perbankan.
Peek, J., & Rosengren, E. S. (2012). The Role of Banks in the Transmission of Monetary Policy. In The Oxford Handbook of Banking. Oxford University Press. https://doi.org/10.1093/oxfordhb/9780199640935.013.0010
Putri, A. S., Rini, I., & Pangestuti, D. (2024). Pengaruh Layanan Digital Perbankan Terhadap Profitabilitas Bank Umum Di Indonesia Tahun 2017-2022. Diponegoro Journal Of Management, 13(1). Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Dbr
Ramdani, D. (2023). Pengaruh ROA dan ROE terhadap Kinerja Keuangan Perusahaan Sektor Hotel, Rekreasi dan Pariwisata. Manajemen Kreatif Jurnal (MAKREJU), 1(2).
Udobi, P., & Gbajumo, M. (2020). Digital Banking And Bank Profitability In Nigeria. Nigerian Journal of Management Studies, 20(2). https://www.researchgate.net/publication/355984710
Wewege, L., Lee, J., & Thomsett, M. C. (2020). Disruptions and Digital Banking Trends. In Journal of Applied Finance & Banking (Vol. 10, Number 6). online) Scientific Press International Limited. https://www.researchgate.net/publication/343050625
Wicaksono, S. R. (2022). Teori Dasar Technology Acceptance Model. Seribu Bintang. https://doi.org/10.5281/zenodo.7754254
