The Relationship between Big Data Analytics and Banking Financial Performance : An Investigation with Brazilian Data

In recent years, the advancement of technology, including the Internet, portable machines, decision support systems, computing, and transmission, has driven the concept of big data. This progress has greatly improved the speed of data processing and storage. This study determines how the big data analytics competency (BDAC) of Brazilian banks can enhance their financial performance (FP), with the mediation of Audit Committee effectiveness (ACE) and moderation of process-oriented dynamic capacity (PODC). The study employed a survey research design, adopting a quantitative approach to enable descriptive and inferential analysis. Data were collected over a one-month period (December 2022 to January 2023), with 330 questionnaires received from different public and private banks. No previous studies have directly addressed the moderating role of PODC and the mediating role of ACE in this context. This study investigates the relationship between BDAC and banks’ FP based on the theory of dynamic capabilities and the resource-based theory