CD Skripsi

Analisis Pengaruh Green Banking, Intellectual Capital, Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023

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ABSTRACT
Profitability is a key indicator in assessing the financial performance of a company,
which reflects the company's ability to generate profits efficiently, and is the basis
for decision making for investors and management in maintaining long-term
growth. This study aims to provide empirical evidence about the effect of green
banking, intellectual capital, and company size on company profitability as
measured by ROA in banking companies listed on the Indonesia Stock Exchange in
2020-2023. This research is a quantitative study using secondary data sourced from
annual reports and corporate sustainability reports. The population used is banking
companies listed on the IDX in 2020-2023. The sample was taken using purposive
sampling technique based on predetermined criteria so that 29 companies were
obtained. The variables and indicators used are green banking as measured by the
green banking disclosure index (GBDI), the intellectual capital variable as
measured by the value added intellectual coefficient (VAIC), and the company size
variable as measured by total assets. The analysis technique used is descriptive
statistical analysis, classical assumption test, and hypothesis testing through
multiple linear regression analysis using SPSS version 30. The results of this study
indicate that green banking and intellectual capital have a significant effect on
profitability, while company size has no effect on profitability.
Keywords: Profitability, Green Banking, Intellectual Capital, Company Size, ROA.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113062

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113062

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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