Analisa Transformasi Digitalisasi pada Laporan Keuangan studi empiris : Bank DBS Tahun 2016-2023

Abstract

This study aims to analyze the effect of digital transformation on the financial performance of Bank DBS Indonesia in the period 2016 to 2023. Digital transformation is measured through changes in the number of branches and the number of employees, while financial performance is measured by Return on Assets (ROA). This study uses a descriptive quantitative method with secondary data obtained from the annual report of Bank DBS Indonesia. The analysis was carried out using EViews 12 with a simple linear regression test and t-test to measure the effect of each variable. The results of the study show that a decrease in the number of branches has a significant effect on increasing the bank's financial performance, while a decrease in the number of employees has no effect. This study also compares financial performance before and after digitalization and finds a significant increase in the ROA ratio after the implementation of digitalization. The conclusion of this study is that the digital transformation carried out by Bank DBS Indonesia has a positive impact on increasing the company's efficiency and profitability. These findings can be a reference for other banks that are developing digital services in Indonesia.