Kontribusi Akuntansi Sumber Daya Manusia Terhadap Profitabilitas Perusahaan Konglomerasi Perbankan Publik Di Indonesia
DOI:
https://doi.org/10.58738/kendali.v2i2.477Keywords:
Biaya Pelatihan dan Pengembangan Staf, Biaya Perubahan Gaji, Biaya Imbalan Pasca Kerja, Jumlah Karyawan, ProfitabilitasAbstract
Penelitian ini bertujuan untuk mengevaluasi dampak dari adanya biaya pelatihan dan pengembangan staf, biaya perubahan gaji, biaya imbalan pasca kerja, dan jumlah karyawan terhadap profitabilitas di perusahaan konglomerasi perbankan publik di Indonesia. Dengan menggunakan data sekunder berupa laporan keuangan yang tercatat di BEI dan annual report dari website masing-masing perusahaan, dari tahun 2017-2022. Penelitian ini menggunakan teknik Purposive Sampling untuk menentukan data yang akan diteliti, dengan panel gabungan dari dari data cross section dan data time series. Didapatkan jumlah sampel sebanyak 42, dari 8 perusahaan. Hasil penelitian menunjukkan bahwa biaya pelatihan dan pengembangan staf, biaya perubahan gaji, biaya imbalan pasca kerja, dan jumlah karyawan berpengaruh secara bersama-sama (simultan) terhadap profitabilitas. Biaya pelatihan dan pengembangan staf berpengaruh positif terhadap profitabilitas. Biaya perubahan gaji berpengaruh positif terhadap profitabilitas. Biaya imbalan pasca kerja tidak berpengaruh signifikan terhadap profitabilitas. Jumlah karyawan berpengaruh positif terhadap profitabilitas.
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