Determinan Profitabilitas Berkelanjutan Pada Industri Perbankan  Dengan Value Added Human Capital Sebagai Pemoderasi

Ari Kristanto Ari; Endang Etty Merawati

Authors

Ari Kristanto Ari Universitas Pancasila
Endang Etty Merawati Universitas Pancasila

Keywords:

Profitabilitas, Corporate Social Responsibility, , Kepemilikan Manajerial, Value Added Human Capital

Abstract

This study aims to examine how to influence Corporate Social Responsibility and managerial ownership with Value Added Human Capital as a moderating variable. The population used in this study is the banking industry, with a sampling technique using purposive sampling. The sample used in this study was 276 test units, consisting of 46 companies for 6 years of research. The research method used is quantitative methods with secondary documentation data collection techniques originating from the Indonesia Stock Exchange which are processed using moderate regression analysis equations. The results show that Corporate Social Responsibility has a significant effect on Profitability, Managerial Ownership has a significant influence on Profitability, Value Added Human Capital can moderate the influence of Corporate Social Responsibility and Ownership on profitability. Assets).

References

Adi, J. U. W. (2011). Pengaruh Dewan Direksi, Dewan Komisaris, Dan Komite Audit Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Fakultas Ekonomi, Universitas Brawijaya Malang.

Agustia, D., Asyik, N. F., & Midiantari, N. (2021). Intellectual Capital Terhadap Financial Performance Dan Sustainable Growth. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(2), 158–178. https://doi.org/10.24034/j25485024.y2021.v5.i2.4744

Allan, F., Sondakh, J. J., & Gamaliel, H. (2020). Pengaruh Intellectual Capital, Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan (Studi pada Perusahaan Manufaktur …. Jurnal Riset Akuntansi Dan Auditing, 11(1), 44–58.

Brammer, S., Jackson, G., & Matten, D. (2012). Corporate social responsibility and institutional theory: New perspectives on private governance. Socio- Economic Review, 10(1), 3–28.

Dian, E. R. (2022). Pengaruh Receivable Turn Over, Assets Turn Over Dan Value Added Human Capital Terhadap Return On Assets (Studi Pada Bank Umum ….

Kasmir. (2017). Analisis Laporan Keuangan. PT RajaGrafindo Persada.

Muhanik, U. (2017). Pengaruh Intellectual Capital Terhadap Return On Asset Pada Bank Umum Syariah Di Indonesia Periode Q1.2013 - Q4.2014. Business, 21.

Novita, A. R., & Susilowibowo, J. (2021). Pengaruh Corporate Social Responsibility (CSR), Intellectual Capital, Kepemilikan Manajerial Dan Firm Size Terhadap Kinerja Keuangan.

Ramadhani, A., & Agustin, H. (2021). Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Eksplorasi Akuntansi, 3(1), 67–81.

Setiyowati, S. W., & Mardiana, M. (2020). Hubungan Intellectual Capital, Corporate Social Responsibilty Dan Corporate Governance Terhadap Kinerja Keuangan. El Dinar, 8(2), 87–99. https://doi.org/10.18860/ed.v8i2.9188

Stewart, T. A. (2010). Intellectual Capital: The new wealth of organization. Currency.

Susi Rida Raniati Simamora, E. R. sembiring. (2018). Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan. Encyclopedia of Knowledge Management, 1(1), 452–461.