Puspaningrum, Faluthia Fitri (2023) PENGARUH TEKNOLOGI KEUANGAN TERHADAP KINERJA KEUANGAN DIMEDIASI INTERNET FINANCIAL REPORTING. Masters thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
This research aims to provide empirical evidence of the influence of financial technology on financial performance; the influence of financial technology on internet financial reporting (IFR); the influence of internet financial reporting (IFR) on financial performance; and prove the influence of financial technology on financial performance through internet financial reporting. This research uses a quantitative method approach. The research objects are financial technology (Fintech), financial performance, Internet Financial Reporting. The Fintech assessment standard was issued by the ISO 27001: 2013 standard. The population in this study was 491 companies. To determine the research sample using a non-probability method with a sampling technique that was not randomly selected with purposive sampling of 34 companies. Secondary data is in the form of financial report data from Financial Technology companies for the period 2018 - 2021 which are published on the official OJK website. The analysis method used is Partial Least Square (PLS) assisted by WarpPLS 7.0 software. The research results show that Financial Technology (Fintech) has no effect on Financial Performance, Financial Technology (Fintech) has a significant effect on Internet Financial Reporting, Internet Financial Reporting has an effect on Financial Performance, and Internet Financial Reporting plays a partial mediating role in the influence of Financial Technology on Financial Performance. Keyword: Financial Technology, Financial Performance, and Internet Financial Reporting
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | Falutha Fitri Puspaningrum | ||||||||
| Date Deposited: | 26 Sep 2023 04:10 | ||||||||
| Last Modified: | 26 Sep 2023 04:11 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/18209 |
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