Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH SUSTAINABILITY REPORT, INTELLECTUAL CAPITAL DAN CREDIT RISK TERHADAP KINERJA KEUANGAN PERUSAHAAN FINTECH DI INDONESIA

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  • Ghina Muthmainnah Zain,
  • Umi Widyastuti,
  • Dicky Iranto
Ghina Muthmainnah Zain
Universitas Negeri Jakarta
Umi Widyastuti
Universitas Negeri Jakarta
Dicky Iranto
Universitas Negeri Jakarta
DOI: https://doi.org/10.5281/zenodo.21391094

Published 2026-07-13

Keywords

  • Sustainability Report,
  • Intellectual Capital,
  • Credit Risk,
  • Kinerja Keuangan,
  • Bank Digital

How to Cite

PENGARUH SUSTAINABILITY REPORT, INTELLECTUAL CAPITAL DAN CREDIT RISK TERHADAP KINERJA KEUANGAN PERUSAHAAN FINTECH DI INDONESIA. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.5281/zenodo.21391094

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Sustainability Report (SR), Intellectual Capital (VAIC), dan Credit Risk (NPL) terhadap Kinerja Keuangan (ROA) dengan Firm Size sebagai variabel kontrol pada perusahaan perbankan digital (Fintech) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan memperoleh sampel akhir sebanyak 13 perusahaan dan total observasi sebanyak 78 data panel yang bersifat seimbang. Analisis data dilakukan menggunakan metode regresi data panel yang terkoneksi dengan model Feasible Generalized Least Squares (FGLS). Berdasarkan serangkaian pengujian statistik, hasil penelitian menunjukkan bahwa Sustainability Report dan Credit Risk tidak berpengaruh signifikan terhadap Kinerja Keuangan. Di sisi lain, Intellectual Capital dan ukuran perusahaan (Firm Size) terbukti berpengaruh positif dan signifikan terhadap Kinerja Keuangan (ROA). Secara implikatif, pada industri bank digital yang memiliki struktur asset-light, efisiensi dalam mengelola pengetahuan dan teknologi algoritma merupakan motor penggerak utama penciptaan laba dan keunggulan kompetitif dibandingkan kepatuhan lingkungan atau eksposur risiko kredit tradisional.
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