Pengaruh Adopsi E-Banking Dan Pengendalian Internal Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia | Ayuning Tyas | JIFA (Journal of Islamic Finance and Accounting)

Pengaruh Adopsi E-Banking Dan Pengendalian Internal Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia

Luluk Ayuning Tyas(1*), Kelita Purwanti(2)
(1) UNS Surakarta
(2) 
(*) Corresponding Author
DOI : 10.22515/jifa.v3i2.2780

Abstract

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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