Rahmadhani, Novia (2025) Pengaruh Akuntansi Sumber Daya Manusia Terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan Terdaftar Bursa Efek Indonesia (BEI) Tahun 2018-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to test and prove the effect of human resource accounting, proxied by employee training costs, employee salary costs, and employee pension costs, on financial performance, proxied by Return on Assets (ROA), in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was selected using purposive sampling and comprised 8 companies that met the criteria. Data were obtained from annual reports and analyzed using panel data regression with the assistance of Eviews 13 software. The results of the study indicate that employee training costs and pension costs do not affect financial performance, while employee salary costs do affect the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. These findings indicate that employee compensation expenditures have a stronger relationship with company asset efficiency. Meanwhile, the lack of significant influence from training and pensions suggests the need for further evaluation of their effectiveness in supporting financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Novia Rahmadhani | ||||||||
| Date Deposited: | 22 Jul 2025 02:16 | ||||||||
| Last Modified: | 22 Jul 2025 02:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39825 |
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