Mahardika, Gita Decylanda (2025) Pengaruh Human Capital dan Corporate Philanthropy Terhadap Kinerja Keuangan (Studi Kasus: Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of human capital and corporate philanthropy on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Financial performance is measured using the Return on Assets (ROA) ratio, while human capital is assessed using the Value Added Human capital (VAHU), and corporate philanthropy is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This research applies a quantitative approach with multiple linear regression analysis, involving 34 companies selected through purposive sampling. The results show that human capital has a positive but not significant effect on financial performance, and corporate philanthropy also shows a positive but not significant effect. These findings suggest that although both variables play a strategic role, their impact on financial performance has not been clearly demonstrated during the observed period. This study is expected to serve as a reference for decision-makers in enhancing the effectiveness of human resource management and corporate philanthropy programs to support sustainable financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | gita declyanda mahardika | ||||||||
| Date Deposited: | 21 Aug 2025 08:39 | ||||||||
| Last Modified: | 21 Aug 2025 08:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/41771 |
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