The Effect of Green Banking and Intellectual Capital on Banking Financial Profitability on The IDX in The 2019-2023 Period

Abstract

Study This aiming For analyze influence green banking and intellectual capital to profitability finance banking at BEI for the 2019-2023 period . Green banking is more refers to practice banking that implements principle friendly environment . While intellectual capital measured with method Value Added Intellectual Coefficient (VAIC) which consists of from three components , namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added ( STVA). Profitability measured use Return On Assets (ROA). Study This use approach quantitative with secondary data , such as sustainability report and annual report published by the Indonesia Stock Exchange . With method purposive sampling , resulting in amount sample overall as many as 145 from 29 banks each period . Research data analysis techniques This use analysis panel data regression with STATA software version 12 when process data . The results of the study indicate that green banking variables do not have a significant effect on profitability (ROA, intellectual capital as measured by Value Added Capital Employed (VACA) has a positive and significant effect on profitability (ROA), Value Added Human Capital (VAHU) has a positive and significant effect on profitability (ROA) and Structural Capital Value Added (STVA) does not have a significant effect on profitability (ROA).