PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJ AP KINERJA DENGAN EFEKTIVI A DENGAN EFEKTIVITAS PENGEND AS PENGENDALIAN INTERN SEBA TERN SEBAGAI VARIABEL MODERASI

Sutarti, Sutarti and Syakhroza, Akhmad and Diyanty, Vera and Dewo, Setio Anggoro PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJ AP KINERJA DENGAN EFEKTIVI A DENGAN EFEKTIVITAS PENGEND AS PENGENDALIAN INTERN SEBA TERN SEBAGAI VARIABEL MODERASI. Jurnal Akuntansi dan Keuangan Indonesia.

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Abstract

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the perfor�mance of commercial banks in Indonesia with the effectiveness of internal control as the moderating vari�able. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observa�tions. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	Admin Kesatuan
Date Deposited:	25 Mar 2023 02:30
Last Modified:	25 Mar 2023 02:30
URI:	http://repository.ibik.ac.id/id/eprint/1508

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