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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bina Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PEDAGOGI: Jurnal Ilmiah Pendidikan Jurnal Abdi Mandala Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Media Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi INQUISITIVE: International Journal of Eonomic Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Randy Kuswanto
Accounting Program, Wiyatamandala School Of Business, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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THE THE RELEVANCE OF ACCOUNTING INFORMATION VALUE WITH HUMAN CAPITAL AS A MODERATION VARIABLE Tambunan, Indah Meilani Pramesti; Kuswanto, Randy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3277

Abstract

Introduction: The purpose of this study is to examine the influence of the value relevance of accounting information on human capital as a moderator. Methods: This study analysed secondary data available on the Indonesia Stock Exchange (IDX) in 2022-2023. Data analysis was performed using multiple linear regression and moderation regression, supported by SPSS software.Results: The results of this study indicate that value relevance, as measured by profit and book value of equity indicators, significantly influences company value in the financial sector and is reinforced by competent human capital as a moderating variable. Therefore, this study provides a new perspective by emphasising the importance of accounting information, indicating that companies with high human capital tend to be better able to utilise accounting information to improve their performance and competitiveness. Unlike previous studies that view human capital as part of intellectual capital, this study specifically treats human capital as a moderating variable, making essential contributions to the accounting and human resource management literature, as well as providing practical implications for companies in managing human resources and accounting information more effectively. Keywords: Value relevance, Earnings Per share, Book value per share, firm value and human capital.
Co-Authors Adirianto Adrian Muluk, Muhammad Aliani, Deva Fitri Angelita Angelita, Angelita Antonio Chandra, Ricky Breliastiti, Ririn Budi Kurniawan Defina Eka Putra Jaya Halimah, Elsa Nur Indah Masri Izabel, Thentyana lindah, lindah Lius Dionosius Lukman, Hendro Luzezyta, Natasya Marundha, Amor Natasya Prawesti Ni Putu Eka Widiastuti Nuryati, Tutty Radjah, Lidia Riska Amelia Saprudin Saprudin, Saprudin Sembiring, Rinawati Slamet Wahyudi Steven Andrianus Susilawati, Susilawati Tambunan, Indah Meilani Pramesti Tannama, Setyo Temy Setiawan, Temy Winardi, Juan Christian Wiwi Idawati