PENGARUH DIGITAL BANKING DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR PERBANKAN UMUM DI BURSA EFEK INDONESIA (PERIODE 2021-2024)

Abstract

This study aims to analyze the effect of Digital Banking and Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with Firm Size as a control variable. Financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from annual reports and financial statements of banking companies. The population consisted of 42 conventional commercial banks listed on the IDX. The sample was selected using purposive sampling, resulting in 35 companies with 140 observations during the 2021–2024 period. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The results indicate that Digital Banking has a positive and significant effect on ROA. GCG also has a positive and significant effect on ROA. The coefficient of determination test resulted in an Adjusted R Square of 0.453, indicating that Digital Banking, GCG, and Firm Size explain 45.3% of the variation in financial performance, while the remaining 54.7% is explained by other factors outside the model. These findings indicate that the development of digital banking services supported by good corporate governance can contribute to improving the financial performance of banking companies