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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
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Search results for , issue "vol. 6 no. 1 (2026)" : 1 Documents clear
Efisiensi Biaya Tenaga Kerja Dan Investasi Teknologi Informasi Terhadap Produktivitas Karyawan: Studi Empiris Pada Bank Digital Dan Bank Konvensional Di Bursa Efek Indonesia Bora Alviolesa; sahri, Yulian; Widi Samsudin
Borobudur Accounting Review Vol. 6 No. 1 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.17105

Abstract

Digital transformation has reshaped the banking industry by changing how banks allocate labor costs, invest in information technology, and generate output through human capital. This study examines the effect of labor cost efficiency and information technology investment on employee productivity in digital and conventional banks listed on the Indonesia Stock Exchange. The study uses secondary data from annual reports of eight banking issuers during the 2021-2025 period, generating 40 pooled firm-year observations. Employee productivity is measured using revenue per employee, labor cost efficiency is operationalized as an efficiency index derived from labor cost ratio, and information technology investment is measured using the natural logarithm of IT-related capital expenditure. The data are analyzed using multiple linear regression supported by classical assumption tests. The results show that labor cost efficiency has a positive and significant effect on employee productivity, while information technology investment has a negative and significant short-term association with employee productivity. The model explains 70.1% of the variation in productivity. These findings indicate that productivity gains in banking are not produced by technology spending alone, but depend on the alignment between technology investment, human capital capability, and operational redesign. The study contributes to human capital theory and the resource-based view by emphasizing organizational complementarity in digital banking transformation.

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