Talent Management and Compensation Systems as Predictors of Organizational Performance

• Yosphia Fahruddiana

  Batari Edu calya (Indonesia)

  Author

This study examines the relationships among talent management, compensation systems, accounting transparency, and organizational performance in Indonesian publicly listed companies. Drawing on the resource-based view and agency-informed perspectives on governance, it proposes that accounting transparency provides an additional pathway through which human resource practices relate to performance. The study employed a quantitative explanatory survey and partial least squares structural equation modeling (PLS-SEM), drawing on responses from 200 managers across 50 companies listed on the Indonesia Stock Exchange. The reported results indicate positive associations between talent management and organizational performance (β = 0.312, p < 0.001), compensation systems and organizational performance (β = 0.287, p < 0.001), and accounting transparency and organizational performance (β = 0.341, p < 0.001). Talent management and compensation systems were also positively associated with accounting transparency (β = 0.398 and 0.356, respectively; both p < 0.001). The reported bootstrapped indirect effects were 0.136 for talent management and 0.121 for compensation systems, consistent with complementary partial mediation. These findings suggest that performance-related human resource practices and financial transparency should be considered jointly rather than as isolated administrative functions. Because the design is cross-sectional and detailed respondent-level data were unavailable for independent re-estimation, the findings are interpreted as associations rather than definitive causal effects. The study contributes an integrated explanatory framework for publicly listed firms in an emerging-market setting.

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Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.