Literatur Revier: The Influence of Human Capital on Financial Performance
Keywords:
Resource-Based View, Human capital, Kinerja KeuanganAbstract
Human capital sebagai salah satu komponen utama dari intangible asset yang dimiliki oleh perusahaan. Metode yang digunakan adalah kajian literatur. Penelitian ini memakai teknik pengumpulan data dari data pihak kedua yang dilakukan dengan studi literatur dengan cara mendalami dan melakukan observasi pada dokumen yang berhubungan dengan human capital. Human capital yang berkualitas mampumeningkatkan produktif, yaitu yang diberikan gaji dan tunjangan yang lebih tinggi, lebih banyak pelatihan, gaya kepemimpinan transformasional, peralatan yang lebih baik akan berkinerja lebih baik daripada rekan-rekan mereka dengan strategi yang kurang berorientasi pada sumber daya manusia.
References
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[3] Dewi Putri Buana Tungga., 2020, “Pengaruh Physical Capital, Human Capital Dan Structural Capital Terhadap Kinerja Keuangan Perusahaan Perbankan”, Jurnal Ilmu Dan Riset Akuntansi : volume 9 nomor 10 oktober 2020 hal 1-15, 2020
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[11] Zhang Xiao-Bing et al., “Intellectual Capital And Financial Performance: Comparison With Financial And Pharmaceutical Industries In Vietnam”. Intellectual Capital And Financial Performance, volume 12, article 595615. no 1-10, 2021.
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[14] Mensah Yaw Agyabeng And Liang Tang, “The Relationship Among Green Human Capital, Green Logistics Practices, Green Competitiveness, Social Performance And Financial Performance”. Journal Of Manufacturing Technology Management Vol. 32 No. 7, 2021 Pp. 1377-1398, 2021.
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[17] Pulic, A., “The Principles Of Intellectual Capital Efficiency-A Brief Description”, Zagreb: Croatian Intellectual Capital Center, 2018.
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[20] Kementerian Keuangan. 2019. Mengenal Knowledge Management. Https://Bppk.Kemenkeu.Go.Id/Content/Berita/Balai-Diklat-Keuangan-BalikpapanMengenal-Knowledge-Management-2019-11-05-Cc2b39fd/
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[2] Mulyaningtyas, “Pengaruh Human Capital Terhadap Kinerja Keuangan Dan Nilai Perusahaan”. Jurnal Geoekonomi Issn-Elektronik (E): 2503-4790 | Issn-Print (P): 2086-1117, 2019.
[3] Dewi Putri Buana Tungga., 2020, “Pengaruh Physical Capital, Human Capital Dan Structural Capital Terhadap Kinerja Keuangan Perusahaan Perbankan”, Jurnal Ilmu Dan Riset Akuntansi : volume 9 nomor 10 oktober 2020 hal 1-15, 2020
[4] Gamble, J. E., Peteraf, M. A., &Amp; Thompson, A. “Essentials Of Strategic Management The Quest For Competitive Advantage”, Fourth Edition, 2015.
[5] Baron, A., &Amp; Armstrong, M, “Human Capital Management: Achieving Added Value Through People”, Jakarta: Penerbit Ppm, 2016.
[6] Gaol, C., “Human Capital Manajemen Sumber Daya Manusia”. Jakarta: Grasindo, 2014.
[7] Jumingan, “Analisis Laporan Keuangan. Edisi Pertama”. Jakarta: Pt Bumi Aksara, 2017.
[8] Harmono, “Manajemen Keuangan: Berbasis Balanced Scorecard”. Jakarta: Bumi Aksara, 2014.
[9] Muradin, W. R., “Analisis Laporan Keuangan: Proyeksi Dan Valuasi Saham”, Jakarta: Salemba Empat, 2013.
[10] Ibrahim Muazu, “Interactive Effects Of Human Capital In Finance–Economic Growth Nexus In Sub-Saharan Africa”, Journal Of Economic Studies vol. 45 no. 6, 2018 pp. 1192-1210, 2018.
[11] Zhang Xiao-Bing et al., “Intellectual Capital And Financial Performance: Comparison With Financial And Pharmaceutical Industries In Vietnam”. Intellectual Capital And Financial Performance, volume 12, article 595615. no 1-10, 2021.
[12] Bryl, Lukasz. “Human Capital Orientation And Financial Performance. A Comparative Analysis Of Us Corporatons”. Https://Jemi.Edu.Pl/Vol-14-Issue-3-2018/HumanCapital-Orientation-And-Financial-Performance-A-Comparative-Analysis-Of-UsCorporatons, 2018.
[13] Rodrigues et al., “Human Capital And Financial Results: A Case Study”, Electronic Journal Of Knowledge Management Volume 11 Issue 4 2013. No 387-392, 2013
[14] Mensah Yaw Agyabeng And Liang Tang, “The Relationship Among Green Human Capital, Green Logistics Practices, Green Competitiveness, Social Performance And Financial Performance”. Journal Of Manufacturing Technology Management Vol. 32 No. 7, 2021 Pp. 1377-1398, 2021.
[15] Zaria, “The Relationship Between Human Capital Efficiency And Financial Performance: An Empirical Investigation Of Quoted Nigerian Banks”, Research Journal Of Finance And Accounting, vol.4, no.4, 2013.
[16] B Siti, R Kusuma, IN Khusniyah. “The Financial Performance: Mediator Of Intellectual Capital And The Firm Value”. Eurasia: Economics & Business, 4(34), April 2020.
[17] Pulic, A., “The Principles Of Intellectual Capital Efficiency-A Brief Description”, Zagreb: Croatian Intellectual Capital Center, 2018.
[18] Usman Asri, Hillman Wirawan, Zulkifl, “The Effect Of Human Capital And Physical Capital On Regional Financial Condition: The Moderating Effect Of Management Control System”. Heliyon 7 (2021) e06945. no 1-10, 2021.
[19] Nuryani, Ni Nyoman Juli et al., “Influence Of Human Capital, Social Capital, Economic Capital Towards”, Financial Performance & Corporate Social Responsibility. vol. 2 no. 2, august 2018, pages: 65~76, 2018.
[20] Kementerian Keuangan. 2019. Mengenal Knowledge Management. Https://Bppk.Kemenkeu.Go.Id/Content/Berita/Balai-Diklat-Keuangan-BalikpapanMengenal-Knowledge-Management-2019-11-05-Cc2b39fd/
[21] Startuprangking. 2022. Startup per Country. Https://Www.Startupranking.Com/Countries
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Published
2023-01-04
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Barokah, S., & Pratama, W. C. T. (2023). Literatur Revier: The Influence of Human Capital on Financial Performance. Prosiding University Research Colloquium, 135–141. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/2213
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Copyright (c) 2023 Siti Barokah, Wilson Candra Teguh Pratama
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