The Influence of E-banking Technology Adoption on Sharia Banking Performance Moderated by Islamic Corporate Governance

Abstract

The purpose of this study was to determine the role of 
Islamic Corporate Governance in this case the characteristics 
of top management and the characteristics of the Sharia 
Supervisory Board (DPS) in moderating the effect of e
banking technology adoption on Islamic banking 
performance. In this study, Islamic banking performance is 
proxied through financial performance as measured by 
Return on Assets (ROA) and Operational Performance as 
measured by Operating Expenses to Operating Income 
(BOPO). Therefore, the research objects in this study are top 
management characteristics, Sharia Supervisory Board 
characteristics, e-banking technology adoption, financial 
performance and operational performance of Islamic 
banking. Meanwhile, the research subjects are Islamic 
commercial banks in Indonesia during the period 2016 to 
2020. This study uses a quantitative descriptive approach, so 
the data analysis technique used is descriptive analysis and 
moderation regression analysis with the help of SPSS Version 
26 software. The results of this study indicate that the 
adoption of e-banking technology has a significant effect on 
the financial performance of Islamic banking as measured 
using ROA and has a significant effect on operational 
performance as measured using BOPO. In addition, ICG 
successfully moderates the effect of e-banking technology 
adoption on Islamic banking performance.