Pengaruh Adopsi E-Banking Dan Pengendalian Internal Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia
Author(s) -
Luluk Ayuning Tyas,
Kelita Purwanti
Publication year - 2020
Publication title -
jifa (journal of islamic finance and accounting)
Language(s) - English
Resource type - Journals
eISSN - 2615-1782
pISSN - 2615-1774
DOI - 10.22515/jifa.v3i2.2780
Subject(s) - islamic banking , nonprobability sampling , business , sample (material) , islam , population , control (management) , accounting , business administration , economics , geography , management , medicine , chemistry , environmental health , archaeology , chromatography
This study aims to determine the effect of the number of e-banking adoption and internal control on financial performance at Islamic commercial banks in Indonesia . The population in this study is Islamic commercial banks in 2015-2019. The sample of this study is 13 Islamic commercial banks with 65 observations. The sample in this study was taken based on purposive sampling technique. This research is processed using SPSS 20. The results of this study indicate that the number of e-banking adoption has a negative effect on the financial performance of Islamic banking. Internal control does not have a direct influence on the financial performance of Islamic banking. Keywords : e-banking adoption, internal control, financial performence, islamic commercial banks.
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