PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE

Sutarti ., Akhmad Syakhroza, Vera Diyanty, Setio Anggoro Dewo

Abstract


Abstract 

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. 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 observations. 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 related to the application of risk management in the application of information technology in banks.

Keywords: Adoption of Technological Innovation, E-banking, Internal control, Performance

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh dari adopsi teknologi inovasi e-banking terhadap kinerja pada bank umum di Indonesia dengan efektivitas pengendalian intern  sebagai variabel moderasi. Populasi dalam penelitian ini adalah bank umum yang terdaftar di Bank Indonesia selama periode 2010-2016 tidak termasuk bank umum syariah. Sampel dalam penelitian ini terdiri dari 47 bank dengan 229 observasi. Sampel dipilih berdasarkan teknik purposive sampling. Dalam penelitian ini, observasi data menggunakan panel data set dengan estimasi parameter model pengaruh langsung menggunakan GLS-RE Method. Hasil penelitian membuktikan bahwa jumlah adopsi jenis inovasi teknologi e-banking berpengaruh negatif terhadap kinerja bank. Efektifitas pengendalian intern dapat mengurangi  pengaruh negatif dari penggunaan adopsi inovasi teknologi e-banking terhadap kinerja. Hasil penelitian berimplikasi regulasi dan entitas bank, khususnya di negara berkembang seperti Indonesia mengenai pentingnya pengendalian intern pada bank dalam memitigasi risiko sebagaimana diatur dalam peraturan Otoritas Jasa Keuangan No.38/POJK.03/2016, dan Surat Edaran Otoritas Jasa Keuangan No.21/SEOJK.03/2017 terkait dengan penerapan manajemen risiko dalam penggunaan teknologi informasi pada bank

Kata Kunci: adopsi inovasi teknologi, e-banking, pengendalian intern, kinerja

Abstract

 

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the perfor­mance of commercial banks in Indonesia with the effectiveness of internal control as the moderating vari­able. 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 observa­tions. 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

Keywords


Adoption of Technological Innovation; E-banking; Internal control; Performance, Adopsi inovasi teknologi; e-banking; pengendalian intern; kinerja

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DOI: http://dx.doi.org/10.21002/jaki.2019.03



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