The impact of investment in human resources on the profitability of non financial Palestinian public listed companie رسالة ماجستير

Abstract

The aim of this study is to examine the impact of investment in human resources on the profitability of non- financial Palestinian public listed companies. The study used cost (The amount of money spent and invested for human resources salaries, recruiting, selection, developing, and training, end of service expense, vacation expense), as proxy for investment in human resources; while return on Asset (ROA) was used as proxy for profitability. The study used quantitative approach, secondary data from audited financial statements available on the Palestine Exchange (PEX) website of industrial sector , services sector and investment sector from 2016 -2022. Data collected were analyzed and tested with t-test statistical tool with aid of SPSS version 20.0. The findings revealed that there is a positive correlation between investments in human resources, and the profitability of economic enterprises, this relationship can be represented by the equation simple regression equation ROA_After=0.076+0.000000000786877×cost . Based on the findings it was recommended that the concept of human resources accounting should be applied to investments in human resources that meet assets' constituencies, and to give it more care, so that it can create and achieve more successes for the facility and develop human resources capacities and train them to qualify them, as this has positive consequences for the performance of employment and the profitability