Pengaruh Artificial Intelligence Focus Terhadap Profitabilitas Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine and analyze the impact of artificial intelligence focus on the profitability of banking sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Advancements in digital technology, particularly artificial intelligence, are driving a transformation within the banking industry to enhance operational efficiency and competitiveness. However, the implementation of such technology requires substantial investment, meaning it does not necessarily yield an immediate impact on a company's financial performance. This study employs a quantitative approach using secondary data obtained from banking companies' annual reports. Purposive sampling was used, resulting in 134 observations. Data analysis was conducted using multiple linear regression with the aid of IBM SPSS 25 software. The dependent variable is profitability, measured by Return on Assets (ROA), while the independent variable is artificial intelligence focus, measured by the frequency of AI-related terms appearing in annual reports. Firm size and leverage are included as control variables. The results indicate that artificial intelligence focus does not have a significant effect on profitability. This suggests that AI adoption in the banking sector is still in its early stages and tends to serve as operational support rather than a primary source of revenue. Furthermore, the high costs associated with AI investment and implementation mean that economic benefits are not yet directly realized in the short term. Consequently, a company's focus on artificial intelligence has not yet succeeded in significantly boosting profitability during the study period.