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European Journal of Accounting, Finance and Investment

(EJAFI)
ISSN (Print): 4242-405X | ISSN (Online): 3466-7037
6.34
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14
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HomeEJAFI Vol. 13, No. 1 THE MODERATING ROLE OF HUMAN CAPITAL IN INDEPENDE…
📄 Research Article EJAFI Vol. 13, No. 1 (2025)

THE MODERATING ROLE OF HUMAN CAPITAL IN INDEPENDENT COMMISSIONERS’ SUPERVISION OF BANK PERFORMANCE

Santoso Budi Pratama
Magister of Accounting, Universitas Pancasila, Indonesia
European Journal of Accounting, Finance and Investment, Vol. 13, No. 1 (2025), pp. 1-10 | DOI: https://doi.org/10.5281/zenodo.19879431
Open Access Peer Reviewed Research Article

Abstract

The post condition of covid 19, shows weaknesses in profitability of the banking sector in Indonesia Referring there to This study aim to search how to improve profitability in the banking sector through the supervisory role of independent commissioner. Population of this research is 46 banking institutions listed in the BEI from 2016 until 2021. The number of research samples was 276 data; which data was taken from 46 Banks listed in BEI multiplied by the six-year research period. Model testing uses the Structural Equation Model method using the WARP PLS 7.0 application. The Structural Equation Modeling (SEM) method using the WARP PLS 7.0 application involves several steps to analyze complex relationships between variable. Results of this study shows that 1) the board of independent commissioners greatly determines the company's success in achieving goals and improving the company's financial performance so that the company's ROA increased.2) the higher or lower the VHC value will significantly affect ROA. 3) VHC can strengthen the relationship between INDC and ROA.
Keywords: ["Independent Commissioners","Value Added Human Capital (VHC)","Return on Asset (ROA)","Banking Sector"]
📑 How to Cite This Article
APA 7th Edition:
Santoso Budi Pratama (2025). THE MODERATING ROLE OF HUMAN CAPITAL IN INDEPENDENT COMMISSIONERS’ SUPERVISION OF BANK PERFORMANCE. European Journal of Accounting, Finance and Investment, 13(1), 1-10. https://doi.org/https://doi.org/10.5281/zenodo.19879431
Vancouver Style:
Santoso Budi Pratama. THE MODERATING ROLE OF HUMAN CAPITAL IN INDEPENDENT COMMISSIONERS’ SUPERVISION OF BANK PERFORMANCE. Eur. J. Account. Finance Invest.. 2025;13(1):1-10. DOI: https://doi.org/10.5281/zenodo.19879431
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