Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Farhan Abdul Ghoni
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Investasi Teknologi Informasi terhadap Efisiensi Operasional Bank: Peran Moderasi Ukuran Perusahaan Farhan Abdul Ghoni; Fitra Dharma
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2466

Abstract

Digital transformation has increased banks’ reliance on software, yet its operational efficiency consequences remain inconclusive because implementation quality and organizational capability differ across institutions. This study examines the effect of information technology investment on bank operational efficiency and tests firm size as a moderating variable. The sample comprises 26 banking companies listed on the Indonesia Stock Exchange during 2021–2025, yielding 130 balanced-panel observations selected through purposive sampling. Information technology investment is proxied by the natural logarithm of capitalized software book value, operational efficiency by the operating expenses to operating income ratio (BOPO), and firm size by the natural logarithm of total assets; non-performing loans and the loan-to-deposit ratio are included as controls. Fixed-effects panel regression with company-clustered robust standard errors is employed. Information technology investment has a negative and significant effect on BOPO (β = −0.171707; p = 0.047), indicating improved efficiency. However, the interaction between technology investment and firm size is not significant (β = −0.018114; p = 0.612). Thus, asset scale does not determine the efficiency benefit of software investment. Banks should prioritize integration quality, process redesign, and measurable technology utilization rather than relying solely on organizational size.
Co-Authors fitra dharma