Pengaruh Human Capital, Green Banking Disclosure dan Likuiditas terhadap Profitabilitas - Sartika Rachmawati; Dwi Jayanti (Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2023)
Abstract This study aims to determine the effect of human capital, green banking disclosure, and liquidity to profitability. Human capital is measured by Pulic’s method that is by VA/HU formula. Green banking disclosure is measured by the Green Banking Disclosure Index, liquidity is measured by the Loan to Deposit Ratio (LDR) and profitability is measured by the Return on Assets ratio (ROA). The population is banking sub-sector companies listed on IDX 2016-2020 period. Total sample in this study were 31 banking companies with five years of observation, the sample selection used is purposive sampling method and obtained 155 sample units. The data analysis technique used is Multiple Linear Regression Analysis.The results of this study indicate that partially human capital has a significant positive effect on profitability, green banking disclosure has no significant effect on profitability, and liquidity has no significant effect on profitability. And simultaneously human capital, green banking disclosure and liquidity have a positive and significant effect on profitability. Abstrak Penelitian ini bertujuan untuk menguji pengaruh human capital, green banking disclosure dan likuiditas terhadap profitabilitas. Dalam penelitian ini human capital diukur dengan model Pulic VAICTM menggunakan rumus VA/HU, green banking disclosure diukur dengan menggunakan Green Banking Disclosure Index, kemudian likuiditas diukur dengan menggunakan Loan to Deposit Ratio (LDR) dan profitabilitas diukur menggunakan rasio Return on Assets (ROA). Populasi dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Dengan total sampel sebanyak 31 perusahaan perbankan dengan lima tahun pengamatan, dengan jumlah sampel sebanyak 155 sampel. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara parsial human capital berpengaruh positif signifikan terhadap profitabilitas, green banking disclosure tidak berpengaruh signifikan terhadap profitabilitas, dan likuiditas tidak berpengaruh signifikan terhadap profitabilitas. Secara simultan human capital, green banking disclosure dan likuiditas berpengaruh positif signifikan terhadap profitabilitas.