Pengaruh Digital Transformation Disclosure dan Intangible Assets Terhadap Kinerja Keuangan Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024
DOI:
https://doi.org/10.54065/jss.6.4.2026.1683Keywords:
Digital Transformation Disclosure, Intangible Assets, Kinerja Keuangan, Return On Assets (ROA), Sektor Ritel, BEIAbstract
Urgensi penelitian ini adalah untuk menganalisis keterkaitan Digital Transformation Disclosure (DTD) dan Intangible Assets (IA) dengan kinerja keuangan perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel yang diolah menggunakan EViews 13. Sampel ditentukan melalui metode purposive sampling dengan periode pengamatan 2020–2024 dan menghasilkan 30 observasi. Hasil statistik deskriptif menunjukkan bahwa rata-rata DTD sebesar 0,4188, IA sebesar 0,0165, dan Return on Assets (ROA) sebesar 0,0591. Hasil regresi menunjukkan bahwa DTD tidak berpengaruh signifikan terhadap ROA (β = -0,0450; p = 0,2146), sedangkan IA berpengaruh negatif dan signifikan terhadap ROA (β = -0,4731; p = 0,0334). Secara simultan, DTD dan IA berpengaruh signifikan terhadap ROA (F = 2,6431; p = 0,0084), dengan Adjusted R-squared sebesar 0,1017, yang menunjukkan bahwa kedua variabel menjelaskan 10,17% variasi ROA. Temuan ini menunjukkan bahwa pengungkapan transformasi digital belum memberikan pengaruh langsung terhadap kinerja keuangan, sementara peningkatan IA dalam model penelitian berkaitan dengan penurunan ROA.
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