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All Journal Journal of Politic and Government Studies Journal of Business & Banking Jurnal Minds: Manajemen Ide dan Inspirasi Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Pilar Nusa Mandiri Jurnal Ekonomi dan Bisnis Jurnal Ilmu Ilmu Agribisnis: Journal of Agribusiness Science Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Samudra Ekonomi dan Bisnis Kasuari: Physics Education Journal (KPEJ) Jurnal Crystal : Publikasi Penelitian Kimia dan Terapannya Kontribusia : Research Dissemination for Community Development LINGUA : Jurnal Bahasa, Sastra, dan Pengajarannya Jurnal Industri Kreatif dan Kewirausahaan Community Development Journal: Jurnal Pengabdian Masyarakat Early Childhood Research and Practice Syntax: Journal of Software Engineering, Computer Science and Information Technology Jurnal Abdi Panca Marga PENSA E-JURNAL: PENDIDIKAN SAINS Jurnal Teknologi Pendidikan ( JTekpend) Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Journal of Computers and Digital Business Journal of Informatics, Electrical and Electronics Engineering Journal of Islamic Psychology and Behavioral Sciences Zona Kebidanan : Program Studi Kebidanan Universitas Batam Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Issues in Mathematics Educations (IMED) Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Inovasi Pendidikan dan Anak Usia Dini
juwita sari
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Journal : Journal of Business

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Human resources accounting optimization: A conceptual pathway to improve financial performance Sari, Juwita; Yani, Prawita; Pradhani, Fastha Aulia
Journal of Business & Banking Vol 13 No 2 (2023): November 2023 - April 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v13i2.4424

Abstract

This research discussed HRA’s impact on a company’s financial performance. Human Resource Accounting (HRA) is measured by using 16 indicators, while financial performance uses 4 indicators, which consist of return on assets (ROA), return on equity (ROE), firm size, and leverage ratio. The analytical method used is binary logistic regression. The result shows that none of the HRA indicators affect ROA, while the other three are still affected by HRA indicators. Employment report indicators and other employee benefits in HRA indexes significantly affect ROE. Human resource policy, human resource development fund, and superannuation fund affect firm size the most. The last leverage ratio is significantly affected by human resource policy. This research has implications for manufacturing companies to increase information transparency for investors in the capital market through the sustainability disclosure of periodical HRA reports. Meanwhile, it is recommended that the government take action to encourage HRA disclosure for public companies in Indonesia by making the standards and regulations needed.
Co-Authors Abdullah, M Arief Abdurrahmansyah Agustinus, Matius Ahmad Rizki Sridadi Ahmad Swandi Ahmad Syukri Sitorus Anantamongkolkul, Chidchanok Arwien, Rizki Trisnawaty Baihaqy, Ahmad Bambang Ari Wahjoedi Bambang Ari Wahjoedi Choiriyah Desti Riandiani Eko Nurmianto Fadilla Fauziah Nasution Ghifari, M Alvien Hafid, Rachmawati Abdul Haryono, Mimpira Helvi Yanfika Hermin Budiningarti Hidayat, Dimas Andi Satriyoadi Ike Utia Ningsih Indah Nurmayasari Inge M. Sutjahja Intan Widya Saputri Nst Irwandi, Andi KURNIA KURNIA, KURNIA Lailan Sofinah Harahap Mardeli Maulana, Fajrullah Mhd Furqan Mildawati, Titik Muhammad Reza Pahlawan Nasrullah Nur Laily Nurhidayati - Nurhidayati Nurhidayati Ponco Bambang Mahargiono, Ponco Bambang Pradhani, Fastha Aulia Purnama, Derik Rizki Rachmad Abdullah Rahmadhanningsih, Sri Ratnasari Yahya, Dian Resna Trimerani, Resna respatia, wimba Reza Pahlawan, Muhammad Rita Prima Bendriyanti Rizal Maulana, Rizal Rustandi, Tata Saputra, Dedi Dwi Saputri Nasution, Intan Widya Sariman, Syahrul Satria Abadi Satria, Vinza Hedi Siddik, Dimas Zappar Silvia Mona Siti Rokhmi Fuadati Sparisoma Viridi SRI WULANDARI Suadma, Udin Syahrenny, Nenny Usman Ulbar Utari, Cut Eka Wimba Respatia Wiwin Handoko Yahya Yahya Yahya Yahya Yani, Prawita Yollanda Putry