Journal of Economic, Bussines and Accounting (COSTING)
Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)

THE MEDIATING ROLE OF HR CAPABILITY IN THE RELATIONSHIP BETWEEN HR RESEARCH UTILIZATION AND ORGANIZATIONAL PERFORMANCE

Yuslim Yuslim (Universitas Muhammadiyah Riau)
Alum Kusumah (Universitas Muhammadiyah Riau)
Sulistyandari (Universitas Muhammadiyah Riau)
Khusnul Fikri (Universitas Riau)



Article Info

Publish Date
24 May 2026

Abstract

This study examines how HR research utilization affects organizational performance and tests whether HR capability mediates this relationship in an emerging economy context. Using a quantitative, cross sectional survey, data were collected from 220 HR professionals and senior managers involved in strategic HR decision making across organizations in Indonesia. The hypothesized model was analyzed using Partial Least Squares Structural Equation Modeling to estimate direct and indirect effects. Findings show that HR research utilization positively and significantly strengthens HR capability, and HR capability, in turn, positively influences organizational performance. The direct effect of HR research utilization on organizational performance is present but relatively weak. Mediation results confirm that HR capability significantly transmits the effect of research utilization to performance outcomes. Practically, the study suggests that organizations should not depend only on accessing or using HR research to improve results. Instead, they should invest in building HR capability, including analytical, professional, and strategic competencies, to translate research based knowledge into effective practices and measurable performance gains. The study advances evidence based HRM by showing that the research practice gap is primarily a capability development challenge rather than a knowledge access problem in emerging economy settings.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...