Determinasi Keberlanjutan Korporasi, Digitalisasi, dan Tata Kelola Internal terhadap Mitigasi Risiko Kepatuhan Bank di Indonesia
DOI:
https://doi.org/10.58344/jii.v5i3.7568Keywords:
Banking regulation, Compliance risk mitigation, Digital banking, Good corporate governance, Human resource stabilityAbstract
Penelitian ini bertujuan untuk menganalisis determinan mitigasi risiko kepatuhan bank di Indonesia dalam konteks penguatan agenda keberlanjutan, percepatan digitalisasi, dan penerapan tata kelola internal. Penelitian menggunakan pendekatan kuantitatif dengan data panel seimbang pada tujuh bank umum di Indonesia selama periode 2019–2024. Mitigasi risiko kepatuhan diukur menggunakan Compliance Risk Disclosure Index, sedangkan variabel independen meliputi Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), digitalisasi perbankan, intensitas teknologi informasi, Good Corporate Governance (GCG), dan stabilitas sumber daya manusia. Analisis dilakukan menggunakan regresi data panel dengan Fixed Effect Model dan robust standard errors. Hasil penelitian menunjukkan bahwa digitalisasi perbankan, GCG, dan stabilitas sumber daya manusia berpengaruh positif dan signifikan terhadap mitigasi risiko kepatuhan bank. Sebaliknya, ESG, CSR, dan intensitas teknologi informasi tidak menunjukkan pengaruh signifikan. Temuan ini mengindikasikan bahwa efektivitas mitigasi risiko kepatuhan lebih ditentukan oleh faktor internal yang terintegrasi secara operasional dibandingkan pengungkapan keberlanjutan yang bersifat simbolik. Penelitian ini memberikan implikasi kebijakan bahwa penguatan kepatuhan perbankan perlu diarahkan pada pengembangan digitalisasi yang terfokus pada fungsi kepatuhan, penguatan tata kelola, serta pengelolaan sumber daya manusia yang berkelanjutan.
References
Ahmad, R., Noor, M. A., & Ismail, N. (2020). Corporate governance mechanisms and compliance risk in Asian banking institutions. Managerial Auditing Journal, 35(6), 765–789. https://doi.org/10.1108/MAJ-10-2019-2451
Al-Homaidi, E. A., Almaqtari, F. A., Ahmad, A., & Tabash, M. I. (2022). The role of information technology governance and corporate governance in improving bank compliance. Sustainability, 14(9), 5123. https://doi.org/10.3390/su14095123
Alkaraan, F., Elmarzouky, M., Hussainey, K., & Venkatesh, V. (2024). ESG practices and risk mitigation: Evidence from global banking institutions. Business Strategy and the Environment, 33(2), 1054–1072. https://doi.org/10.1002/bse.3521
Brogi, M., & Lagasio, V. (2021). Environmental, social, and governance and company profitability: Are financial intermediaries different? Corporate Governance: The International Journal of Business in Society, 21(3), 401–418. https://doi.org/10.1108/CG-02-2020-0080
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Journal of Business Research, 98, 228–242. https://doi.org/10.1016/j.jbusres.2019.01.012
Buallay, A., & Al-Ajmi, J. (2021). ESG disclosure and reputational risk: Evidence from MENA banks. International Journal of Finance & Economics, 26(3), 4063–4080. https://doi.org/10.1002/ijfe.2038
Chen, Y., & Lin, F. (2021). Information technology investment and bank operational risk. Finance Research Letters, 38, 101472. https://doi.org/10.1016/j.frl.2020.101472
Fang, J., Lau, C. K. M., Lu, Z., Wu, W., & Zhu, L. (2021). Digital transformation and monitoring effectiveness in banking. Technological Forecasting and Social Change, 162, 120379. https://doi.org/10.1016/j.techfore.2020.120379
García-Sánchez, I. M., Hussain, N., Khan, S. A., & Martínez-Ferrero, J. (2020). Assurance of sustainability reports and corporate governance mechanisms. Journal of Cleaner Production, 271, 122576. https://doi.org/10.1016/j.jclepro.2020.122576
Hidayat, A., & Nugroho, B. Y. (2023). ESG disclosure and risk governance in Indonesian banking sector. Jurnal Akuntansi Multiparadigma, 14(1), 120–136.
Kasmir, K., & Yuliana, R. (2022). Digital banking and internal control effectiveness in Indonesian banks. Jurnal Dinamika Manajemen, 13(2), 215–229.
La Torre, M., Sabelfeld, S., Blomkvist, M., & Dumay, J. (2020). Rebuilding trust: Sustainability and non-financial reporting in banking. Corporate Social Responsibility and Environmental Management, 27(2), 722–737. https://doi.org/10.1002/csr.1834
Li, X., Wang, Y., & Deng, X. (2023). Digital transformation and compliance efficiency: Evidence from Chinese banks. International Review of Financial Analysis, 88, 102675. https://doi.org/10.1016/j.irfa.2023.102675
Miralles-Quirós, M. M., Miralles-Quirós, J. L., & Hernández, J. R. (2019). ESG performance and financial performance: Evidence from the banking sector. Sustainability, 11(22), 6371. https://doi.org/10.3390/su11226371
Ozili, P. K. (2020). Digital finance, financial inclusion and financial stability. International Journal of Finance & Economics, 25(3), 1–15.
Ozili, P. K., & Outa, E. (2022). Bank compliance risk and corporate governance. Journal of Financial Regulation and Compliance, 30(3), 371–389.
Prabowo, M. A., Nugroho, B. Y., & Harymawan, I. (2021). Corporate governance and compliance risk in Indonesian banks. Jurnal Keuangan dan Perbankan, 25(3), 467–482.
Putri, A. R., & Martani, D. (2023). Corporate social responsibility and non-financial risk in Indonesian banking. Jurnal Akuntansi dan Keuangan Indonesia, 20(1), 45–63.
Rahman, M. M., Uddin, M. N., & Lodhia, S. (2023). Human capital stability and risk management in banking institutions. Journal of Risk Finance, 24(2), 189–207.
Sari, R. N., & Cahyonowati, N. (2021). Corporate governance, CSR, and banking compliance in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(1), 33–47.
Widodo, S., Nugroho, B. Y., & Prasetyo, A. (2024). Corporate governance, information technology, and banking compliance. Jurnal Keuangan dan Perbankan, 28(1), 1–18.
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.03/2016 tentang Penerapan Tata Kelola bagi Bank Umum.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan.
Otoritas Jasa Keuangan. (2021). Roadmap Keuangan Berkelanjutan Tahap II (2021–2025).
Bank for International Settlements. (2021). Compliance and the compliance function in banks.
PT Bank Mandiri (Persero) Tbk. (2019–2024). Laporan Tahunan.
PT Bank Mandiri (Persero) Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank Negara Indonesia (Persero) Tbk. (2019–2024). Laporan Tahunan.
PT Bank Negara Indonesia (Persero) Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank Rakyat Indonesia (Persero) Tbk. (2019–2024). Laporan Tahunan.
PT Bank Rakyat Indonesia (Persero) Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank Tabungan Negara (Persero) Tbk. (2019–2024). Laporan Tahunan.
PT Bank Tabungan Negara (Persero) Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank Central Asia Tbk. (2019–2024). Laporan Tahunan.
PT Bank Central Asia Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank CIMB Niaga Tbk. (2019–2024). Laporan Tahunan.
PT Bank CIMB Niaga Tbk. (2019–2024). Laporan Keberlanjutan.
PT Bank OCBC NISP Tbk. (2019–2024). Laporan Tahunan.
PT Bank OCBC NISP Tbk. (2019–2024). Laporan Keberlanjutan.
Otoritas Jasa Keuangan. (2019–2024). Statistik Perbankan Indonesia. OJK.
Otoritas Jasa Keuangan. (2019–2024). Laporan Profil Risiko Bank Umum. OJK.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Anistasia Iswan Nur
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
