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

Dublin Core

Title

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

Creator

Eka Fadhillatus Laili, Rochman Arif, Mohammad Syafik, Fitri Nur Janna, Yenni Vera Fibriyanti

Proceedings Item Type Metadata

meta_title

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

Abstract/Description

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).

publication_date

2025/06/20

pdf_url

https://insyma.org/proceedings/files/articles/Eka Fadhillatus Laili.pdf

abstract_html_url

https://insyma.org/proceedings/items/show/513

keywords

Green Banking, Intellectual Capital (VACA, VAHU, STVA), Profitability.

firstpage

1230

lastpage

1236

issn

3047-857X

conference

Proceedings of the International Symposium on Management (Volume 21, 2024)

Volume

22

publisher_name

Fakultas Bisnis dan Ekonomika, Universitas Surabaya

Author #1

Eka Fadhillatus Laili

Author #2

Rochman Arif

Author #3

Mohammad Syafik

Author #4

Fitri Nur Janna

Author #5

Yenni Vera Fibriyanti

no article

201

authors

Eka Fadhillatus Laili, Rochman Arif, Mohammad Syafik, Fitri Nur Janna, Yenni Vera Fibriyanti

Files

Eka Fadhillatus Laili.pdf

Citation

Eka Fadhillatus Laili, Rochman Arif, Mohammad Syafik, Fitri Nur Janna, Yenni Vera Fibriyanti, “The Effect of Green Banking and Intellectual Capital on Banking Financial Profitability on The IDX in The 2019-2023 Period,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/513.

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