HUMAN CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON FINANCIAL PERFORMANCE

Wilma Halimatul Sa'diyah, Anny Widiasmara, Richo Diana Aviyanti, Renz Yambao Bansil

Abstract


This research aims to examine the effect of Human Capital and CSR on Financial Performance. The object of this research was conducted in manufacturing companies listed on the BEI during the 2019-2022 period using a quantitative approach. From a total population of 271 companies, samples were taken through purposive sampling, and resulted in 91 companies with a total of 364 observation data. Data analysis was conducted with multiple linear regression using SPSS version 24. The research findings show that Human Capital and CSR have a significant influence on Financial Performance, with each variable proving to have a significant impact.

Keywords: Human Capital, CSR, Financial Performance.

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References


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