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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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Journal : Jurnal Manajemen Universitas Bung Hatta

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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.
Co-Authors Arya Aji Aditya Dian Wijayanti Feki Wahyu Colimah Hesti Wahyuni