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All Journal Journal of Business Innovation and Accounting Research
Yosphia Fahruddiana
Batari Edu calya (Indonesia)

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Talent Management and Compensation Systems as Predictors of Organizational Performance Yosphia Fahruddiana
Journal of Business Innovation and Accounting Research Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/anym4w20

Abstract

This study examines the relationships among talent management, compensation systems, accounting transparency, and organizational performance in Indonesian publicly listed companies. Drawing on the resource-based view and agency-informed perspectives on governance, it proposes that accounting transparency provides an additional pathway through which human resource practices relate to performance. The study employed a quantitative explanatory survey and partial least squares structural equation modeling (PLS-SEM), drawing on responses from 200 managers across 50 companies listed on the Indonesia Stock Exchange. The reported results indicate positive associations between talent management and organizational performance (β = 0.312, p < 0.001), compensation systems and organizational performance (β = 0.287, p < 0.001), and accounting transparency and organizational performance (β = 0.341, p < 0.001). Talent management and compensation systems were also positively associated with accounting transparency (β = 0.398 and 0.356, respectively; both p < 0.001). The reported bootstrapped indirect effects were 0.136 for talent management and 0.121 for compensation systems, consistent with complementary partial mediation. These findings suggest that performance-related human resource practices and financial transparency should be considered jointly rather than as isolated administrative functions. Because the design is cross-sectional and detailed respondent-level data were unavailable for independent re-estimation, the findings are interpreted as associations rather than definitive causal effects. The study contributes an integrated explanatory framework for publicly listed firms in an emerging-market setting.
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