Pengaruh fintech dan intellectual capital terhadap kinerja keuangan perbankan dimoderasi corporate governance
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Titik Aryati
Pembimbing 2 : Nurhastuty Kesumo Wardhani
Kata Kunci : corporate governance; financial performance; fintech; intellectual capital; return on assets
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2026_TS_MAK_123012201052_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MAK_123012201052_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_TS_MAK_123012201052_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_TS_MAK_123012201052_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_TS_MAK_123012201052_Lembar-Pengesahan.pdf | ||
| 6. | 2026_TS_MAK_123012201052_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_TS_MAK_123012201052_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012201052_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012201052_Bab-2.pdf |
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| 10. | 2026_TS_MAK_123012201052_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012201052_Bab-4.pdf |
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| 12. | 2026_TS_MAK_123012201052_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012201052_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012201052_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh fintech yang diukurdengan composite fintech index (cfi) dan intellectual capital yang diukur denganvalue added intellectual coefficient (vaic) terhadap kinerja keuangan perbankanyang diproksikan dengan return on assets (roa), dengan corporate governancesebagai variabel moderasi dan ukuran bank (size) sebagai variabel kontrol. datayang digunakan merupakan data sekunder berupa laporan tahunan dan laporankeuangan bank kategori kbmi 3 dan kbmi 4 yang terdaftar di bursa efekindonesia periode 2018–2025. sampel dipilih dengan metode purposive samplingsehingga diperoleh 15 bank dengan total 120 observasi. analisis data dilakukanmenggunakan regresi data panel dengan pendekatan moderated regressionanalysis (mra) melalui program eviews 14. hasil penelitian menunjukkan bahwaintellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan,sedangkan fintech tidak berpengaruh signifikan. corporate governance tidakterbukti memoderasi pengaruh fintech maupun intellectual capital terhadap kinerjakeuangan.
T This study aims to analyze the effect of fintech, measured by the compositefintech index (cfi), and intellectual capital, measured by the value addedintellectual coefficient (vaic), on bank financial performance proxied by returnon assets (roa), with corporate governance as a moderating variable and banksize (size) as a control variable. the data used are secondary data in the form ofannual reports and financial statements of kbmi 3 and kbmi 4 banks listed on theindonesia stock exchange for the 2018–2025 period. the sample was selectedusing purposive sampling, resulting in 15 banks with a total of 120 observations.data analysis was conducted using panel data regression with a moderatedregression analysis (mra) approach through the eviews 14 program. the resultsshow that intellectual capital has a positive and significant effect on financialperformance, while fintech has no significant effect. corporate governance is notshown to moderate the effect of either fintech or intellectual capital on financialperformance.