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All Journal JRA: Jurnal Riset Akuntansi JAKPI
LISNAWATI, LISNA
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Economics, Econometrics & Finance Environmental Science Social Sciences

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HOW FINANCIAL PERFORMANCE IS INFLUENCED BY ADAPTATION TO FINANCIAL TECHNOLOGY AND CYBER GOVERNANCE lisnawati, lisna
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4687

Abstract

Financial performance represents the success of a financial institution in managing its business without ignoring external factors in the era of technological disruption. This research aims to examine the influence of financial technology adaptation and cyber governance on financial performance in financial institutions. Quantitative methods are used in this research, with content analysis data collection techniques for 94 banking observation data contained on the Indonesia Stock Exchange (BEI) in 2022 and 2023. Based on the structural test of the PLS SEM model, the results show that financial technology adaptation has a significant positive effect on financial performance. while cyber governance has no influence on financial performance. The limited number of banks that disclose cyber governance is a major limitation in this research. The empirical implication of this research is the use of dimensions of fintech adaptation and cyber governance as assessment measuring tools. Empirical implications for dimensions of fintech adaptation that are suitable as measuring tools include ATM banking, online banking and mobile banking. Empirical implications for cyber governance dimensions include the proportion of independent board of commissioners, institutional ownership, audit committee, managerial ownership and artificial intelligence.  The practical implication that can be implemented by financial institutions is that there is a need to improve cyber governance to anticipate cyber crime and scammer crimes in the long term through the use of artificial intelligence in the era of digitalization 4.0 towards 5.0..
BAGAIMANA PENGARUH METRIK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Lisnawati, Lisna; Koswara, Amirani Fairuz Afif Fillian
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.14160

Abstract

This study was conducted to examine the influence of ESG metrics and financial performance on firm value, with a sample of 68 from 17 companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample was selected using purposive sampling techniques. ESG metrics were assessed using the SRi formula, based on 32 standard items from the Global Reporting Initiative (GRI) 300 environmental topics. Financial performance was proxied by Return on Assets, while firm value was measured by the closing price (stock closing price). The analytical method used was multiple regression analysis. The results of this study indicate that ESG metrics have a positive influence on firm value, while financial performance has a negative influence on firm value. However, ESG metrics and financial performance simultaneously have a positive influence on firm value.
Co-Authors Koswara, Amirani Fairuz Afif Fillian