Dampak Transformasi Digital (Digital Banking) Terhadap Kinerja Keuangan Dan Efisiensi Operasional Bank

Abstract

Digital transformation in the banking industry has fundamentally reshaped the business landscape. This study aims to analyze the impact of digital banking implementation on the financial performance and operational efficiency of commercial banks in Indonesia for the period 2018–2023. The research employs a panel data method with a fixed effect model (FEM) approach applied to 25 commercial banks listed on the Indonesia Stock Exchange (IDX). Independent variables include the digital adoption index, information technology investment, and the number of mobile banking users. Dependent variables encompass Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and the Operational Cost-to-Revenue Ratio (BOPO). The results indicate that digital banking implementation has a significant positive effect on ROA (β = 0.312; p < 0.01) and ROE (β = 0.287; p < 0.05), and a significant negative effect on the BOPO ratio (β = −0.418; p < 0.01), indicating improved operational efficiency. These findings imply that the acceleration of banking digitalization needs to be supported by adaptive regulations and sustained investment in technological infrastructure.