PENGARUH ADOPSI FINANCIAL TECHNOLOGY SEBAGAI IMPLEMENTASI GREEN BANKING TERHADAP EFISIENSI OPERASIONAL DAN EFISIENSI EKUITAS DENGAN TINGKAT PENGEMBALIAN ASET SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Perbankan Syariah di Indonesia Periode 2019-2023)

This study aims to analyze the impact of financial technology adoption on operational efficiency and equity in Islamic banking in Indonesia, along with the moderating role of return on assets (ROA). The study covers the period from 2019 to 2023 and utilizes a moderated regression analysis (MRA) method. The results indicate that financial technology does not have a significant direct impact on operational efficiency and equity. However, when ROA acts as a moderating variable, the influence of financial technology on both operational efficiency and equity becomes significant. These findings suggest that Islamic banks with strong asset performance (high ROA) can more effectively leverage financial technology to improve operational efficiency and equity. This research provides insights that the success of financial technology adoption largely depends on the internal conditions of the bank, particularly its asset performance.

Keyword: Financial Technology Adoption, Operational Efficiency, Equity Efficiency, Return on Assets (ROA), Islamic Banking, Moderated Regression