PENGARUH DIGITAL BANKING TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERASI PADA ERA NEW NORMAL (STUDI KASUS : PT. BANK SULSELBAR PERIODE 2019-2021)

Abstract

The banking industry in Indonesia continues to innovate by exploring technological growth, including technological developments that are quite rapid, one of which is innovation in the development of digital banking services. Digital banking creates an effective and efficient business model, which is expected to increase banking breakthroughs and reach all levels of society, ultimately increasing profitability and maintaining an increasingly competitive business existence in the financial services sector. One of the current digital banking product breakthroughs is mobile banking and the Cash Management System. This study aims to determine and to analyze the effect of digital banking on profitability which is moderated by operating expenses to operating income (BOPO). The research method was quantitative used secondary data from financial publication reports and digital banking transactions using multiple regression analysis techniques from the processed computer data of the SPSS for windows. The results of the study [1] Mobile Banking (X1) has a non-significant positive effect on ROA (Y), [2] Cash Management System (CMS) (X2) has a positive and significant effect on ROA (Y),[3] BOPO has a significant negative effect on ROA, [4] BOPO (Z) moderates the effect of Mobile Banking (X1) on ROA(Y), [5] BOPO (Z) does not moderate the effect of Cash Management System (X2) on ROA(Y).