Dampak Penerapan Sistem Digitalisasi terhadap Nilai Perusahaan Perbankan
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Abstract
Changes in behaviors and increased competition in the financial services industry have encouraged banks to improve their services to their customers. The government issued a Peraturan Otoritas Jasa Keuangan (POJK) No.12/POJK.03/2018 on the Implementation of Digital Banking Services by Commercial Banks as a guideline for banking companies in the use of technological developments in banking service innovations to be able to support banks in the implementation of Digital Banking Services and encourage banking growth. The purpose of this research is to determine the differences in the firm value of the banking companies following the promulgation of POJK No.12 /POJK.03/2018. The analysis was conducted by examining whether there were differences in the firm value of the banking companies before and after the policy was implemented. The firm value is measured using Tobin's Q. This research uses secondary data from the 2017 financial report (the period before digitalization) and the 2019 financial report (the period after digitalization). The sampling method used was purposive sampling and there were 40 banking companies listed on the Indonesia Stock Exchange (BEI) according to the criteria for determining the research sample. The result shows that there is no significant difference in the firm value of the banking companies through Tobin’s Q proxy before and after the digitalization period.
Adanya perubahan pola perilaku dan meningkatnya persaingan dalam industri jasa keuangan mendorong perbankan meningkatkan pelayanan kepada nasabahnya. Pemerintah mengeluarkan Peraturan Otoritas Jasa keuangan (POJK) Nomor 12/POJK.03/2018 tentang Penyelenggaraan Pelayanan Perbankan Digital oleh Bank Umum sebagai pedoman bagi perusahaan perbankan dalam memanfaatkan perkembangan teknologi terhadap inoyasi layanan perbankan untuk dapat mendukung perbankan menyelenggarakan Layanan Perbankan Digital dan mendorong pertumbuhan perbankan. Penelitian ini bertujuan untuk mengetahui perbedaan nilai perusahaan perbankan setelah diberlakukannya POJK Nomor 12/POJK.03/2018. Analisis dilakukan dengan menguji apakah terdapat perbedaan nilai perusahaan perbankan sebelum dan setelah diberlakukan POJK tersebut. Nilai perusahaan diukur menggunakan proksi Tobin’s Q. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahun 2017 (periode sebelum digitalisasi) dan laporan keuangan tahun 2019 (periode sesudah digitalisasi). Metode pengambilan sampel yang digunakan adalah purposive sampling dan terdapat 40 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) yang sesuai dengan kriteria penentuan sampel penelitian. Hasil pengujian menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara nilai perusahaan perbankan melalui proksi Tobin’s Q sebelum dan sesudah periode digitalisasi.
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