Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi
Vol 10 No 1 (2025): Jurnal Wahana Akuntansi

Pengaruh Financial Technology terhadap Ukuran Perusahaan pada Perbankan Syariah Indonesia yang Terdaftar di BEI

Saputri, Nisa Wildaningrum (Unknown)
Hermina, Tinneke (Unknown)
Suparman, Uu (Unknown)



Article Info

Publish Date
13 Jan 2025

Abstract

This study aims to analyze the relationship between financial technology (fintech) services and firm size in Islamic banking in Indonesia. The research method used is a descriptive method with a quantitative approach. The data used are secondary data obtained from the financial statements and annual reports of Islamic banks listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021, particularly the financial position statements in the balance sheet accounts. Data analysis was conducted using simple linear regression analysis. Data collection was carried out through the documentation method. The results of the study show that the number of fintech services in three Islamic banks increased from four types of services in 2017–2019 to five types of services in 2020–2021. This increase in fintech services was followed by an increase in the total assets of the companies each year. The average value of total assets reached IDR 8,757,978,851, with a minimum value of IDR 661,912,000 at Bank Aladin Syariah in 2018 and a maximum value of IDR 18,543,856,000 at Bank BTPN Syariah in 2021. These findings indicate that the increase in fintech services contributes to the growth of firm size and reflects improving financial conditions.

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Journal Info

Abbrev

JWA

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Journal of Knowledge Accounting merupakan media ilmiah yang ditujukan untuk membantu percepatan penyebaran informasi ilmiah mengenai perkembangan ilmu dan penelitian bidang akuntansi. Journal of Knowledge Accounting menyajikan artikel ilmiah, yang dibangun atas dasar penelitian dan kerangka ...