I have calculated this and poker is 1/3 bad luck, 1/3 good luck and 1/3 skill.
In a single heads up hand there are 9 cards (our 2, their 2 and the 5 on the board): these are the luck elements of a hand that we have no control over.
In the same hand there are at least 4 skill elements, we make at least one decision on every street. This decision is skill. When there are raises, then we may have two decisions on a particular street or even 3. Generally we have no more than 6 decisions in a single hand. When there are more players in a hand, there are more luck elements (>2 more unknown cards) but not necessarily more decisions, because there are still only 4 streets of betting.
So, if we have 15 total elements in a hand, of which 9 are luck and 6 are skill, then luck represents 60% of the hand. 1/2 of the luck is good and 1/2 of it is bad. So, mathematically, it is 40% skill, 30% good luck and 30% bad luck.
We own the decisions, so make good ones.
Good luck and God bless.