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Journal : Jurnal ASET (Akuntansi Riset)

Accounting Evaluation: Digital Transformation as Moderating Variable in Fintech, Green Finance, And Blue Finance Impact on Banking Financial Performance Gumilang, Risa Ratna; Nugraha, N; Suryadi, Edi; Sari, Maya; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.76573

Abstract

This study aims to examine the influence of fintech adaptation, green finance and blue finance on financial performance moderated by digital transformation. The research was conducted on banking sub sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021-2023, totalling 141 observation data. The research results using WRAP PLS analysis found that fintech adaptation and green finance do not affect financial performance while blue finance has a significant impact on financial performance. Furthermore, the moderation test results showed that digital transformation moderates the effect of fintech adaptation and green finance on financial performance, but does not moderate the effect of blue finance on financial performance. The research findings support stakeholder’s theory, indicating that banks must play a role in providing policy support to the government in realizing environmentally-oriented investments. 
Co-Authors -Okyireh, Theodore Oduro Abyannash, Mohammed Acheampong*, Kennedy Ade Sobandi, Ade Adhara, Yhora Listy Adman, Adman Agus Rahayu Agustina, Aryanti Ahmad, Agus Amir Machmud, Amir Angela, Sylvia Sysca Anggi Permatasari, Anggi Annisa, Rahimatul Askolani Askolani, Askolani Astiwardhani, Winny Aziz, Farouk Besar, Mohd. Hairul Azrin Haji Dayanti, Astri Nopi Disman, Disman Disman, H Dwi Budi Santoso Eddy Haryanto Eeng Ahman, Eeng Elyusufi, Abdul Muhaimin F.A. Milawasri, F.A. Falina Noor Amalia, Falina Noor Fauzi, Galang Semesta Firman Firman Fitriani, Kulsum Gaya Tridinanti, Gaya Gilang Bhirawa Noraga H.O Munthe, Huriana Hady Siti Hadijah, Hady Siti Hasanah, Siti Fathimah Nurul Hendri Winata, Hendri Heriman, Heriman Hernawan, Yosep Heryana, Toni Isla, Janaria Putri Islamy, Fahmi Jahidah Jannah, Siti Roudlatul Khomairoh, Sheina Nabila Kurniawan, Fakhry Hafiyyan Kusumah, Echo Perdana Lustina, Lustina Lutina, Lutina M. Arief Ramdhany Mattin, Fadly Abdussyalam Maulana, Mahbub Afini Maya Sari Mega Rahmawati, Mega Milawasri, F A Miranda, Winda Muhklas, Muhklas Mukhlas Mukhlas Nasim, Arim Nugraha, Dini Nugraha, N Nur Istiqomah, Wahyu Nurbilady, Nadya Frizka Nurhasan, Rohimat Nurulanningsih Nurulanningsih, Nurulanningsih Opoku, Ernest Prasetia, Arus Reka Purnomo, Budi Supriatono Puspo Dewi Dirgantari Rahmawati, Dwitya Nur Rahmayanti, Tiana Nur Rasto Rasto, Rasto Ratih Rahmawati Ratna Gumilang, Risa Rofi Rofaida Saady, Farma Ladia Samaya, Doni Sari, Sinta Nadia Sasmitha, Jonathan Lucky Selfina, Sirrila Dewi Sojannah, Jannah Sriastuti, Winda Nur ST, Agus Sulastri Sulastri Sundusiah, Sundusiah Suwatno Suwatno Syamsul Hadi Senen, Syamsul Hadi Triyanah, Tia Tutik Inayati Ukas, Maman Widy Muchamad Wulandari, Astriana Yangiboyev, Sirojjiddin Yudi Sekaryadi