Human resources accounting optimization: A conceptual pathway to improve financial performance

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...

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Bibliographic Details
Main Authors: Juwita Sari, Prawita Yani, Fastha Aulia Pradhani
Format: Article
Language:English
Published: Research Center and Community Services 2024-04-01
Series:Journal of Business & Banking
Subjects:
Online Access:https://journal.perbanas.ac.id/index.php/jbb/article/view/4424
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