M.A. Thesis:

The relationship between human resource development and financial performance with the mediating role of operational performance

Abstract This study attempts to examine the operational performance: a mediator between human capital development plans and financial performance. The present study is applied in terms of purpose and descriptive, survey and correlational. The statistical population of this study consisted of all employees of National Petroleum Products Distribution Company (144 persons) selected by census method. Data were collected through a standard 32-item questionnaire from the study of Joshua et al. (2019). Descriptive statistics and inferential statistics were used to analyze the data according to the hypotheses of this study. SPSS software was used for factor analysis and LISREL software was used to analyze the research hypotheses. The hypothesis test results showed that there is a significant relationship between human capital development programs and financial performance. There is a significant relationship between operational performance and financial performance There is a significant relationship between human capital development programs and financial performance with the mediating role of operational performance.

Keywords: Operational performance, financial performance, human capital development