PANTIH, S. Role of Human Resource Management Value-Added on Financial Performance Efficiency Management: The Mediating Role of Employee Commitment. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 7, n. 1, p. 50–71, 2024. DOI: 10.57178/atestasi.v7i1.754. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/754. Acesso em: 1 aug. 2025.