Noviani, Siti Alya (2026) PENGARUH PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA DAN CGPI TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGI VARIABEL MEDIASI PADA PERUSAHAAN PESERTA CGPI TAHUN 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
23062020021_Cover.pdf Download (2MB) |
|
Text (Bab 1)
23062020021_Bab 1.pdf Download (856kB) |
|
Text (Bab 2)
23062020021_Bab 2.pdf Restricted to Repository staff only until 24 January 2029. Download (925kB) |
|
Text (Bab 3)
23062020021_Bab 3.pdf Restricted to Repository staff only until 24 January 2029. Download (940kB) |
|
Text (Bab 4)
23062020021_Bab 4.pdf Restricted to Repository staff only until 24 January 2029. Download (1MB) |
|
Text (Bab 5)
23062020021_Bab 5.pdf Restricted to Repository staff only Download (431kB) |
|
Text (Daftar Pustaka)
23062020021_Daftar Pustaka.pdf Download (600kB) |
|
Text (Lampiran)
23062020021_Lampiran.pdf Restricted to Repository staff only until 24 January 2029. Download (1MB) |
Abstract
orporate value is an important indicator reflecting a company's fundamental strength and long-term prospects. In the context of increasing attention to non-financial factors, Human Resource Accounting (HRAC) disclosure and corporate governance quality have become strategic elements believed to influence corporate value. This study aims to analyze the effect of HRAC disclosure and the Corporate Governance Perception Index (CGPI) on corporate value, with financial performance as a mediating variable. This study uses a quantitative approach, with companies participating in the CGPI rankings for the 2020–2024 period as the research subjects. The sample consisted of 14 companies selected using a purposive sampling method, with a total of 70 observations. Data were obtained from company annual reports and the CGPI publication by SWA Magazine. HRAC disclosure was measured using the Human Resource Disclosure Index (HRDI), financial performance was proxied by Return on Assets (ROA), and firm value was measured by Net Asset Value (NAV). The data analysis techniques used were path analysis and the Sobel mediation test using SPSS software. The results indicate that HRAC disclosure and CGPI have a positive and significant effect on corporate value. Human Resources (ASDM) disclosure also positively impacts financial performance, while CGPI has no significant effect. Furthermore, financial performance is not proven to mediate the effect of either ASDM or CGPI disclosure on firm value. This finding indicates that ASDM disclosure and corporate governance quality act more as non-financial signals that directly influence firm value, without going through the mechanism of financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||||||
| Subjects: | H Social Sciences > HC Economics | ||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Siti Alya Noviani | ||||||||||||
| Date Deposited: | 26 Jan 2026 06:32 | ||||||||||||
| Last Modified: | 26 Jan 2026 06:32 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/49116 |
Actions (login required)
 |
View Item |