PERAN TRANSFORMASI DIGITAL DALAM MENINGKATKAN PROFITABILITAS PERBANKAN MELALUI ROA
DOI:
https://doi.org/10.25170/wpm.v18i1.8313Keywords:
digital transformation, Return on Assets, ROA, banking, Resource-Based View, Dynamic CapabilitiesAbstract
The purpose of this study is to examine how digital transformation has affected the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX), as measured by Return on Assets (ROA). The study uses secondary data from yearly reports and financial statements for the 2024–2025 period, utilizing a quantitative methodology with an explanatory method. Purposive sampling was used to choose 47 banking firms for the sample, yielding 94 observations. While ROA is computed as the ratio of net income to total assets, digital transformation is quantified using an index based on 15 digital maturity indicators taken from the Financial Services Authority (OJK) Digital Transformation Blueprint. Using SPSS version 27, simple linear regression was used to analyze the data. The findings show that ROA is positively and significantly impacted by digital transformation. The Resource-Based View (RBV) and Dynamic Capabilities Theory, which contend that digital capabilities function as strategic resources capable of improving operational efficiency, maximizing asset utilization, and increasing company profitability, are supported by these findings. According to the survey, banks may enhance their financial performance and maintain a competitive edge by implementing digital transformation successfully.
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