Pengaruh Struktur Kepemilikan, Penerapan Digital Banking, dan Investasi Teknologi Informasi terhadap Kinerja Intellectual Capital: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021

The study aims to prove the effect of the implementation of digital banking, investment in information technology, and ownership structure such as institutional ownership and foreign ownership on intellectual capital performance. The population in this study was banking sector company in Indonesia Stock Exchange in 2017- 2021. Sample was determined using the purposive sampling method. Data analysis technique for hypothesis testing using multiple regression analysis. The of statistical analysis show that foreign ownership has no significant effect while institutional ownership, the implementation of digital banking, and investment in information technology have positive and significant effect to intellectual capital performance.

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Publication Details

Journal
Jurnal Nuansa Karya Akuntansi
Published
2024-12-13
DOI
https://doi.org/10.24036/jnka.v2i3.60
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Pengaruh Struktur Kepemilikan, Penerapan Digital Banking, dan Investasi Teknologi Informasi terhadap Kinerja Intellectual Capital: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021

Mayar Afriyenti, Annisa Oktavillia
Jurnal Nuansa Karya Akuntansi
Financial Analysis and Corporate Governance
article

Pengaruh Struktur Kepemilikan, Penerapan Digital Banking, dan Investasi Teknologi Informasi terhadap Kinerja Intellectual Capital: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2021

Mayar Afriyenti, Annisa Oktavillia
article en

Abstract

The study aims to prove the effect of the implementation of digital banking, investment in information technology, and ownership structure such as institutional ownership and foreign ownership on intellectual capital performance. The population in this study was banking sector company in Indonesia Stock Exchange in 2017- 2021. Sample was determined using the purposive sampling method. Data analysis technique for hypothesis testing using multiple regression analysis. The of statistical analysis show that foreign ownership has no significant effect while institutional ownership, the implementation of digital banking, and investment in information technology have positive and significant effect to intellectual capital performance.

Jurnal Nuansa Karya AkuntansiVol. 2(3)
State University of Padang (ID)
Partnerships for the goals
Openalex Percentile: Top 62%
Financial Analysis and Corporate Governance
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