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All Journal Owner : Riset dan Jurnal Akuntansi
Banafsa Ayudyanita
Universitas Diponegoro
Economics, Econometrics & Finance

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Digital Transformation and Banking Profitability: The Mediating Role of Operational Efficiency Banafsa Ayudyanita; Dwi Ratmono
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3657

Abstract

This study empirically examines how digital transformation influences bank profitability, with operational efficiency as a mediating variable, in commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The rapid expansion of digital banking and increasing competition from fintech companies have encouraged banks to intensify technology investments, raising questions regarding whether digitalization improves profitability directly or through operational efficiency gains. Therefore, this study aims to analyze both the direct and indirect effects of digital transformation on bank profitability. Using purposive sampling, 31 banks were selected, resulting in 155 panel data observations across five years. The analysis employed panel data regression in EViews 13 while a cluster bootstrap approach with 5.000 replications was applied to evaluate the mediating effect. The findings indicate that digital transformation has a positive and significant direct effect on profitability (ROA). However, digital transformation does not significantly affect operational efficiency (BOPO), while BOPO negatively and significantly affects ROA. Furthermore, the bootstrap test confirms that operational efficiency does not mediate the relationship between digital transformation and profitability. These findings suggest that digitalization primarily enhances bank profitability through revenue expansion rather than cost efficiency.
Co-Authors Dwi Ratmono