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The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance

Jurnal Dinamika Akuntansi · Vol. 16 No. 2 (2024) · pp. 215–231

DOI
10.15294/jda.v16i2.10599
ISSN
2502-6224, 2085-4277
Published
2024-11-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.

Keywords

Collaboration network of the authors

40 authors · 94 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Yudharta Pasuruan
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
S MartonoAffiliation unknown8
Muhsin MuhsinAffiliation unknown6
Indah AnisykurlillahAffiliation unknown4
Kusumantoro KusumantoroAffiliation unknown4
KusumantoroAffiliation unknown3
Indah Fajarini Sri WahyuningrumAffiliation unknown3
Satsya Yoga BaswaraAffiliation unknown3
Khasan SetiajiAffiliation unknown2
Iwan Hardi SaputroAffiliation unknown2
Algifari AlgifariAffiliation unknown2
Tri Jatmiko Wahyu PrabowoAffiliation unknown2
Amir MahmudUniversitas Yudharta Pasuruan2
Nurdian SusilowatiAffiliation unknown2
Wa Ode Sitti ZubaydahUniversitas Halu Oleo1
Achmad FudholiAffiliation unknown1
Rafly Perdana BrilianAffiliation unknown1
Nurul HudaAffiliation unknown1
Yadi SupriyadiAffiliation unknown1
Surya RaharjaAffiliation unknown1
Agung YuliantoAffiliation unknown1
Mendi Sri HartatiAffiliation unknown1
Neni UciatiAffiliation unknown1
Ria SafitriAffiliation unknown1
Bayu Bagas HapsoroAffiliation unknown1
Fadli Arif SetiawanAffiliation unknown1
Puji LestariAffiliation unknown1
Ngabiyanto NgabiyantoAffiliation unknown1
Yozi Aulia RahmanAffiliation unknown1
Ahmad Syahrul FauziAffiliation unknown1
Dadi HartantoAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
Hamzah GymnastiarAffiliation unknown1
Raka Rizky AditamaAffiliation unknown1
Sri RokhaniAffiliation unknown1
Pertiwi Mega WeningAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance</dc:title>
	<dc:creator xml:lang="en">Fachrurrozie</dc:creator>
	<dc:creator xml:lang="en">Nurkhin, Ahmad</dc:creator>
	<dc:creator xml:lang="en">Mukhibad, Hasan</dc:creator>
	<dc:creator xml:lang="en">Rohman, Abdul</dc:creator>
	<dc:creator xml:lang="en">Wolor, Christian Wiradendi</dc:creator>
	<dc:subject xml:lang="en">Bank Financial  Performance</dc:subject>
	<dc:subject xml:lang="en">Bank  Size</dc:subject>
	<dc:subject xml:lang="en">Financial  Technology  Innovation</dc:subject>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:description xml:lang="en">Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term.
Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-11-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/10599</dc:identifier>
	<dc:identifier>10.15294/jda.v16i2.10599</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 2 (2024); 215-231</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/10599/2098</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>