Digital Transformation Through Artificial Intelligence
Implication for the Financial Performance of the Banking Sector
Keywords:
Keywords: Artificial Intelligence, Financial Performance, BankingAbstract
This study aims to analyze the influence of Artificial Intelligence (AI) implementation on the financial performance of banking companies in Indonesia. As the banking sector rapidly transforms digitally, AI is expected to enhance operational efficiency, optimize risk management, and improve financial outcomes. Understanding how AI affects profitability and return on equity is crucial for banks to remain competitive in the digital economy.
This research employs a quantitative approach using content analysis to assess the extent of AI application in 46 banking companies listed on the Indonesia Stock Exchange in 2024. The AI implementation is evaluated based on annual reports, and financial performance is measured through Return on Equity (ROE). Statistical analysis, including linear regression, is conducted using SPSS 27 to determine the relationship between AI and financial performance.
The results indicate that AI implementation has a significant and positive effect on financial performance. The regression coefficient shows that each unit increase in AI adoption improves ROE by 5.744 units, and the significance value (p = 0.002) confirms a strong statistical relationship. These findings suggest that integrating AI into core banking operations can be a strategic lever to boost profitability.
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