Analisis Fundamental Makro, Pengelolaan Modal Kerja, dan Pengendalian Biaya Terhadap Kinerja Keuangan Dengan Financial Technology dan Manajemen Laba Sebagai Variabel Intervening Pada PT Bank Jatim Tbk Tahun 2019-2023

Dedyanti, Mayrilin Kayla (2024) Analisis Fundamental Makro, Pengelolaan Modal Kerja, dan Pengendalian Biaya Terhadap Kinerja Keuangan Dengan Financial Technology dan Manajemen Laba Sebagai Variabel Intervening Pada PT Bank Jatim Tbk Tahun 2019-2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis fundamental makro, pengelolaan modal kerja, pengendalian biaya terhadap kinerja keuangan dengan variabel financial technology dan manajemen laba pada PT Bank Jatim Tbk periode 2019-2023. Pemilihan topik ini didasari oleh pentingnya memahami faktor-faktor yang dapat meningkatkan kinerja keuangan perusahaan, khususnya dalam menghadapi tantangan ekonomi makro dan perkembangan teknologi finansial yang pesat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis statistik untuk menguji hubungan antar variabel yang ada. Alat analisis yang digunakan adalah Smart-PLS, yang memungkinkan peneliti untuk menguji hubungan struktural antar variabel dalam model yang telah dikembangkan. Penelitian ini juga mengidentifikasi beberapa keterbatasan, antara lain terbatasnya data yang digunakan, hanya pada satu perusahaan, serta fokus pada periode waktu yang terbatas antara 2019 hingga 2023. Hasil penelitian menunjukkan bahwa fundamental makro memiliki pengaruh signifikan terhadap kinerja keuangan, financial technology, dan manajemen laba. Selain itu, pengelolaan modal kerja dan pengendalian biaya juga terbukti berpengaruh signifikan terhadap kinerja keuangan dan financial technology. Namun, tidak ditemukan pengaruh signifikan antara financial technology dan kinerja keuangan secara langsung. Hal ini menunjukkan bahwa meskipun financial technology berkembang pesat, implementasinya di PT Bank Jatim Tbk belum sepenuhnya optimal dalam meningkatkan kinerja keuangan perusahaan. Keterbatasan penelitian ini terletak pada penggunaan data sekunder yang terbatas pada laporan tahunan. Penelitian ini juga tidak mengkaji faktor-faktor lain yang dapat mempengaruhi kinerja keuangan secara lebih mendalam.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Fundamental Makro, Pengelolaan Modal Kerja, Pengendalian Biaya, Manajemen Laba, Financial Technology, Kinerja Keuangan
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222100111 Mayrilin Kayla Dedyanti
Date Deposited: 29 Jul 2026 05:04
Last Modified: 29 Jul 2026 05:04
URI: http://repository.untag-sby.ac.id/id/eprint/38405

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