PENGARUH AKUNTANSI SUMBER DAYA MANUSIA TERHADAP PROFITABILTAS PERUSAHAAN MANUFAKTUR INDONESIA

Abstract

AbstrakStudi ini bertujuan untuk mengevaluasi dampak Akuntansi Sumber Daya Manusia terhadap Profitabilitas Perusahaan Manufaktur Indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2021. Metode analisis regresi berganda diterapkan guna menganalisis data penelitian. Hasil penelitian menunjukan bahwa investasi biaya pelatihan dan pengembangan karyawan, perubahan gaji karyawan dan tunjangan pasca kerja berdampak positif signifikan terhadap profitabilitas perusahaan manufaktur di Indonesia. Dalam studi ini dapat di simpulkan bahwa akuntansi sumber daya manusia berpengaruh positif terhadap profitabilitas perusahaan manufaktur Indonesia dan memberikan rekomendasi investasi Sumber Daya Manusia perlu perhatian khusus, seperti pelatihan dan pengembangan karyawan.Kata kunci : Akuntansi Sumber Daya Manusia, Pelatihan dan Pengembangan, Gaji, Tunjangan, Profitabilitas.AbstractThis study aims to evaluate the impact of Human Resource Accounting on the Profitability of Indonesian Manufacturing Companies. The sample for this research is a manufacturing company listed on the Indonesian Stock Exchange from 2017-2021. Multiply regression analysis method was applied to analyze research data. The results of the study show that the cost of employe training and development, canghes in employe salaries and post-eployment benefits have a significant positive impact on the profitability of manufacturing companies in Indonesian. In this study, it can be concluded that human resource accounting has a positive effect on the profitability of Indonesian manufacturing companies and provides investment recommendations. Human Resources need special attention, such as employee training and development.Keywords : Human Resource Accounting, Training, and Development, Salary, Benefits, Profitability.