Pengaruh Reputasi Bank Terhadap Kinerja Keuangan

  • Andreas Mahardika Hariadi Fakultas Ekonomi dan Bisnis Universitas Negeri Malang, Malang, Indonesia
  • Ani Wilujeng Suryani Fakultas Ekonomi dan Bisnis Universitas Negeri Malang, Malang, Indonesia
DOI: https://doi.org/10.24036/jea.v8i3.4520
Keywords: Bank Reputation; Financial Performance; Digital Media; Operating Profit Margin; Signaling Theory.

Abstract

This study aims to analyze the effect of bank reputation in digital media on the financial performance of banks in Indonesia. Reputation is seen as a signal of credibility that influences public perception and customer trust. This study uses a sample of 48 banks listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023 with Operating Profit Margin (OPM) as a measure of financial performance and bank reputation measured through content analysis of news from national economic media. The control variables used include size, age, and number of branch offices. Data analysis uses the Generalized Least Square (GLS) method because it does not meet classical assumptions. The results show that bank reputation has a negative effect on OPM. This effect becomes stronger when internal factors such as size, age, and number of branch offices are taken into account. These findings indicate that reputation cannot improve profitability without adequate internal resources and capacity. Theoretically, this study enriches the application of signaling theory in the banking context, while practically emphasizing the importance of strategic reputation management to strengthen public trust and improve financial performance in a sustainable manner.

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Published
2026-08-14
Issue
Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
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Articles

Copyright (c) 2026 Andreas Mahardika Hariadi, Ani Wilujeng Suryani

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