Pengaruh Green Human Capital Dan Corporate Social Responsibility Terhadap Return On Assets Pada Perusahaan Sektor Pertambangan Di BEI Periode 2022- 2024

This study was conducted to analyze the influence of green human capital and corporate social responsibility on Return On Assets. The research, using secondary data, involved 29 companies in the energy sub-sector of mining listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Analysis was conducted through the purposive sampling method and the Structural Equation Modeling-Partial Least Squares (SEM-PLS) model, processed using SmartPLS 4 software. The analysis results reveal that Green Human Capital has a crucial impact on Return on Assets through environmental training programs that enhance employees' green literacy, driving eco-efficiency and waste reduction innovation, and Corporate Social Responsibility significantly influences Return on Assets, as business stability from corporate social responsibility investments minimizes operational disruptions, thereby optimizing asset utilization to increase return on assets. Green Human Capital and Corporate Social Responsibility simultaneously make a significant contribution to Return on Assets. Human resources with green knowledge related to the environment can improve return on assets, thereby facilitating the implementation of corporate social responsibility.

Keywords: Green Human Capital, Corporate Social Responsibility, Return on Assets