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All Journal Akuntansi'45 VARIANSI: Journal of Statistics and Its Application on Teaching and Research
Amalia, Alia Rezki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD Amalia, Alia Rezki; Haliah Haliah; Nirwana Nirwana
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.270

Abstract

Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.
Robust Panel Data Regression Model of Standard Error in Firm Size, Leverage, and Profitability on Firm Value (Case Study: The Indonesian Mining Sector, 2022–2024, Listed on the Indonesia Stock Exchange) Alfairus, Muh Qodri; Mubaraq, Muhammad Raihan; Amalia, Alia Rezki
VARIANSI: Journal of Statistics and Its application on Teaching and Research Vol. 8 No. 1 (2026)
Publisher : Program Studi Statistika Fakultas MIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/variansiunm515

Abstract

Corporate financial information such as firm size, leverage, and profitability sends signals to the market that are reflected in firm value. However, previous studies have yielded inconsistent results, likely due to differences in estimation methods and the disregard of violations of classical assumptions in panel data. This study aims to analyze the effects of firm size (Size), leverage (DER), and profitability (ROA) on firm value (PBV) by applying panel data regression with robust standard error correction. Data were collected from 21 mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, yielding 63 observations. The model selected based on the Chow Test (p=1.46E-09) and the Hausman Test (p=0.002) is the Fixed Effects Model (FEM). The results of the classical assumption tests indicate violations of heteroscedasticity (p=0.029) and autocorrelation (p=0.005), so the estimation was continued using cluster-robust standard errors (clustering by time). After adjusting for the model, it was found that all three variables simultaneously had a significant effect on firm value (F-statistic, p = 0.0538). Partially, firm size had a significant negative effect (coefficient -0.481; p=0.038), leverage had a significant positive effect (coefficient 0.672; p=0.018), and profitability had a marginally significant negative effect (coefficient -0.796; p=0.092). An R-squared value of 17.6% indicates that there are still other factors outside the model that influence firm value. The conclusion of this study confirms that in the context of the Indonesian mining sector in the post-pandemic period, the market responds negatively to companies with large assets and high profitability, but responds positively to increased debt. These findings imply that investors should not focus solely on short-term profitability, and that company management should determine the optimal capital structure to increase firm value.
Co-Authors Alfairus, Muh. Qodri Haliah, Haliah Mubaraq, Muhammad Raihan Nirwana Nirwana