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Case Studies | Accounting | Indonesia | Volume 7 Issue 12, December 2018

Human Resource Development and Competence on Employee Performance through Application of Human Resource Accounting at PT. SBM

Agussalim ^[10] | Kartini ^[6] | Asri Usman

Abstract: HR is one of the resources that cannot be released from the management of a business. This study aims to analyze the influence of (1) human resource (HR) development on the application of human resource accounting (HRA) ; (2) HR competencies on the application of HRA; (3) HR development on employee performance; (4) HR competencies on employee performance; (5) the application of HRA on employee performance; (6) the HR development through the application of HRA has an effect on employee performance; (7) HR competencies through the application of HRA has an influence on effect performance. To achieve these objectives, the method of data collection was done through observation, questionnaires, and interviews. Analysis of the data used were validity and reliability test, descriptive analysis, analysis of the measurement model (outer model), analysis of the structure model (inner model), and hypothesis testing. The results of the analysis show that the HR development has had a positive and significant influence on the application of HRA. HR competence has had a positive and significant influence on the application of HRA. The HR development has a positive and significant influence on employee performance. HR competence can improve employee performance and have a significant influence on employee performance. The application of HRA has a positive and significant influence on employee performance. The mediation test results that show that the application of HRA has not been able to mediate the influence of HR development on the performance of employees, but the development of human resources can only influence employee performance. The test results mediate the influence of competencies with employee performance through the application of HRA. Wherein the mediation test in this study shows that the application of HRA cannot mediate the influence of competency on employee performance.

Keywords: HR development, HR competence, application of HRA and employee performance

Edition: Volume 7 Issue 12, December 2018,

Pages: 647 - 650

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