Pengaruh Sustainability Governance Terhadap Tingkat Profitabilitas Bank Digital dengan Variabel Mediasi Efisiensi Operasional
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh sustainability governance terhadap profitabilitas bank digital di
Indonesia, dengan efisiensi operasional sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif
dengan data sekunder dari laporan tahunan dan keberlanjutan 10 bank digital selama periode 2021–2023. Analisis
dilakukan menggunakan regresi data panel dengan Random Effect Model serta uji mediasi Sobel. Hasilnya
menunjukkan bahwa sustainability governance berpengaruh terhadap efisiensi operasional, tetapi tidak langsung
terhadap profitabilitas, dan efisiensi operasional tidak memediasi hubungan tersebut. Temuan ini menekankan
pentingnya integrasi strategis ESG dalam praktik bisnis digital banking.
Kata Kunci – Sustainability governance, efisiensi operasional, profitabilitas, ESG, bank digital
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