Noviani, S.A., Sundari, S. and Haryati, T. 2026. The Role of Financial Performance in The Relationship Between Human Resource Accounting Disclosure and Company Value. Economics and Business Journal (ECBIS). 4, 2 (Jan. 2026), 385–394. DOI:https://doi.org/10.47353/ecbis.v4i2.287.