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All Journal Kajian Akuntansi Jurnal Manajemen Universitas Bung Hatta
Cindy Olivia Angkasaputra
Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Human Capital Downturn Effect on Firm Performance in Tourism and Hospitality Industry Arya Aji Aditya; Cindy Olivia Angkasaputra; Hesti Wahyuni
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 2 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i2.20812

Abstract

The objective of this study was to investigate the relationship between human capital and firm performance in the hotel, restaurant, and tourism industry periode 2019-2020. This is quantitative study that provides use of the mutilple linear regression method. The secondary data collection was obtained at www.idx.co.id, including income statement and financial statement notes for period 2019-2020. The analaysis result show that human capital has an effect on a firm performance. Based on the analysis result, we can conclude the COVID-19 pandemic has forced firms to implement human capital strategic planning such as layoffs, voluntary salary reductions, and reduced working hours, all of which have a detrimental effect on firm performance.
Green Product Innovation and Firm Performance: Evidence from Consumer Goods Industry Arya Aji Aditya; Cindy Olivia Angkasaputra; Dian Wijayanti; Feki Wahyu Colimah
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.8982

Abstract

The purpose of this study is to examine the effects of green product innovation on firm performance. This is a quantitative research method based on simple linear regression analysis. Secondary data sources include the financial statements of consumer goods industry companies that were publicly traded on the Indonesia Stock Exchange between 2019 and 2020. The regression analysis shows that green product innovation has an effect on firm performance. Based on the analysis, firms in Indonesia's consumer goods industry have met the success factors for developing green product innovations. Although the market believes that developing green products is an expensive endeavor.
Co-Authors Arya Aji Aditya Dian Wijayanti Feki Wahyu Colimah Hesti Wahyuni