Pengaruh Kebijakan Investasi dan Human Resource Performance Terhadap Kinerja Keuangan dan Nilai Perusahaan

Dian Ferriswara, Yoosita Aulia, Sri Handini, Alberta Esti Handayani, Nurhayati -, Ibnu Saria Latu Suneth, Sherina Sasmita Mar'atus Solikha, Malika Izdihar A.

Abstract


Riset ini mengkaji dampak Kebijakan Investasi dan Kinerja Sumber Daya Manusia terhadap Kinerja Keuangan serta dampaknya pada Nilai Perusahaan pada perusahaan sektor otomotif di BEI. Studi ini termasuk jenis kuantitatif eksplanatori. Data hasil penelitian dianalisis dengan metode Kuadrat Terkecil Parsial (PLS), pada data tahunan dari tahun 2018 hingga 2023. Temuan riset, lima hipotesis yang diajukan, tiga di antaranya didukung. Kebijakan Investasi dengan indicator rasio Market to Book Assets dan pertumbuhan Total Aset berkontribusi signifikan pada Kinerja Keuangan serta Nilai Perusahaan. Kinerja Sumber Daya Manusia dengan indicator Revenue per Employee dan Net Income per Employee memiliki kontribusi signifikan pada Kinerja Keuangan, namun tidak memiliki kontribusi pada Nilai Perusahaan. Selain itu, riset membuktikan Kinerja Keuangan berkontribusi tidak signifikan terhadap Nilai Perusahaan.

Keywords


Investasi; Human Resource Performance; Kinerja Keuangan; Nilai Perusahaan

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References


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