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Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Journal : Economics and Business Journal

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The Role of Financial Performance in The Relationship Between Human Resource Accounting Disclosure and Company Value Noviani, Siti Alya; Sundari, Siti; Haryati, Tantina
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.287

Abstract

This study aims to analyze the effect of Human Resource Accounting (HRAC) disclosure on firm value, with financial performance as a mediating variable. This quantitative study uses secondary data in the form of annual reports and sustainability reports from 14 companies during the 2020–2024 period, with a total of 70 observations. HRAC disclosure is measured using the Human Resource Disclosure Index through a content analysis approach. Firm value is proxied by Net Asset Value (NAV) transformed into the natural logarithm, while financial performance is measured using ROA. Data analysis was performed using path analysis with SPSS software, and the Sobel test to examine the role of financial performance as a mediating variable. The results show that HRAC disclosure affects firm financial performance, but does not directly affect firm value. Financial performance is proven to affect firm value in a negative direction. The results of the Sobel test indicate that financial performance plays a significant role as a mediating variable in the relationship between HRAC disclosure and firm value. These findings indicate that HRAC disclosure affects firm value indirectly through financial performance. ASDM disclosure functions as supporting information and additional signals for investors, but is not yet able to become the main determinant in the direct formation of company value.
Co-Authors Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Bhakti, Ilham Dio Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Dwi Wulandari, Natalia Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Fitri Nur Komariyah Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kuncoro, Dyas Aji Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Ken Rafly Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Noviani, Siti Alya Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Ulfa Puspa Wanti Widodo Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widyanti, Rara Anggita Salsabila Wijayanti, Nanda Debi Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain