• Home
  • ARTICLES
  • Dissertation Examination of Hasri Nirmala Budiarti

Dissertation Examination of Hasri Nirmala Budiarti

07 May 2025

On Saturday, 26 April 2025, a Dissertation Examination for a DRM on behalf of Hasri Nirmala Budiarti [2240003390] entitled “BANKING FINANCIAL PERFORMANCE: THE INFLUENCE OF DIGITAL INNOVATION, INTELLECTUAL CAPITAL AND ORGANIZATIONAL AMBIDEXTERITY WITH BANKING SUSTAINABILITY REPORT DISCLOSURE AS A MEDIATION VARIABLE” was held in Alam Sutera Campus, Bina Nusantara University.

The dissertation examination was led by Prof. Dr. Ir. Harjanto Prabowo, M.M and attended by a team of promotors and examiners. There were three promotors in attendance with Prof. Firdaus Alamsjah, Ph.D. as a Promotor, Prof. Ir. Yanthi Rumbina Ianova Hutagaol, M.Acc., Ph.D. as Co-Promotor 1, and Prof. Dr. Ir. Mohammad Hamsal, MSE., MQM., M.B.A., CISCP, CPOD as Co-Promotor 2. There were also examiners present, with Dr. Sri Bramantoro Abdinagoro as Examiner 1, Prof. Toto Rusmanto, M.Comm, Ph.D., CAPM., CMA as Examiner 2, and Rindang Widuri, S.Kom., S.Akun., MM., Ph.D., CertDA as Examiner 3. Dr. Krisna Nugraha, S.Kom., M.M was also present during this dissertation examination.

DISSERTATION SUMMARY

This study aims to analyze the factors influencing the financial performance of banks, using indicators such as Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO). The factors examined include Digital Innovation, Intellectual Capital, and Organizational Ambidexterity, with Sustainability Report Disclosure acting as a mediating variable. Leverage and Firm Size are included as control variables. The research adopts a quantitative approach using panel data derived from secondary sources, analyzed through descriptive statistics. The study covers a population of 92 banks listed by the Financial Services Authority (OJK) that published both Sustainability Reports and Annual Reports between 2017 and 2022. Data were analyzed using the Two-Stage Least Squares (2SLS) regression method. Findings indicate that Digital Innovation significantly affects Sustainability Report Disclosure, while Intellectual Capital and Organizational Ambidexterity do not exhibit a significant effect in the banking sector. Furthermore, Sustainability Report Disclosure is shown to mediate the influence of Digital Innovation, Intellectual Capital, and Organizational Ambidexterity on CAR, LDR, and BOPO, but not on NPM and ROA. Leverage is found to impact CAR and LDR but has no significant effect on NPM, ROA, or BOPO. In contrast, Firm Size affects CAR, ROA, and BOPO, but does not influence NPM or LDR.

BACKGROUND

Hasri Nirmala Budiarti was born in Jakarta on May 25, 1974. She has built a career spanning over 25 years, beginning as an auditor before transitioning to the Indonesia Stock Exchange, and currently serves as a lecturer in the Faculty of Economics, Department of Accounting at Universitas Darma Persada. Since 2003, she has also worked as a financial expert for a management and finance consulting firm, contributing to various infrastructure projects alongside her academic responsibilities. She completed her undergraduate studies in Accounting at Universitas Persada Indonesia YAI, Jakarta, in 1997. The following year, she pursued a Master’s in Management at the same university, majoring in Financial Management, and graduated in 2001 under a scholarship program. Her professional experience includes roles as an auditor at a public accounting firm and in corporate finance at a securities company. To this day, she remains actively involved as a financial consultant on infrastructure projects for both government and private sectors, while also teaching in the Faculty of Economics at Universitas Darma Persada.

PUBLICATION

Below are some publications that Hasri Nirmala Budiarti took part in during his enrollment in the Doctoral program:

The dissertation examination of Hasri Nirmala Budiarti can be seen as below.