Jurnal Magister Akuntansi Trisakti
Vol. 6 No. 1 (2019): Februari

PERAN INVESTASI TEKNOLOGI DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 20142017

Estu Widi Andriani (Kementerian Kesehatan Republik Indonesia)



Article Info

Publish Date
02 Aug 2019

Abstract

The aimed of the research is to analyse the role of information technology (IT) investment, Operational Cost Efficiency (OCE), liquidity dan bank size through increasing financial performance in banking industries listed in Indonesia Stock Exchange period 2014 – 2017. Model that used in this study is the hypothetical testing method, that means to examine the impact of Operational Cost Efficiency (OCE), Liquidity dan Bank Size on financial performance using multiple regression method. The number of samples are 60 sample, Samples are taken by purposive sampling method. Result show that there is negative impact of OCE to financial performance, there is no impact liquidity to financial performance, there is no impact bank size to financial performance. IT investment carry out to strengthened negative relationship OCE to financial performance. On the other hand, IT investment is found unsuccessful to moderate relationship between liquidity to financial performance and bank size to financial performance.

Copyrights © 2019






Journal Info

Abbrev

jmat

Publisher

Subject

Economics, Econometrics & Finance

Description

The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, ...