Financial Performance Strategy: Interaksi Human Capital dan Social Performance

Authors

  • Richo Diana Aviyanti Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Indra Ayu Fatmala Manajemen, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Nanda Avrellia Putri Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

DOI:

https://doi.org/10.22219/jaa.v7i2.28599

Keywords:

Corporate Social Responsibility, Competitive Advantage, Green Human Capital, Financial Performance, Management Strategy

Abstract

Purpose: The study aimed to determine the effects of corporate social responsibility, strategi manajemen, dan green human capital on financial performance.

Methodology/approach: This study uses a quantitative approach with a positivism paradigm. The population is all issuers listed on the Indonesia Stock Exchange for the 2020-2022 period, totaling 712 companies. Sampling used a purposive sampling method with a total observation (N) of 936 companies. Methods of data analysis using multiple regression analysis with the SPSS tool.

Findings: Management strategy and green human capital affect financial performance. Management strategy can increase competitive advantage which has an impact on financial performance. Information from corporate social responsibility activities is not affect financial performance.

Practical and Theoretical contribution/Originality: This research contributes to confirming resources based view theory and provides additional empirical evidence regarding the affect of corporate social responsibility, management strategy, and green human capital on financial performance and broadens generalizations. Strategic decision making and management strategy determination must be directed at creating a unique competitive advantage and commitment to human resource management.

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Published

2024-05-17

Issue

Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)

Section

Articles

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Copyright (c) 2024 Richo Diana Aviyanti, Indra Ayu Fatmala, Nanda Avrellia Putri

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