The Effectiveness of Non-Vocal Verbal Communication to Improve Human Resources and Cooperative Accounting Performance

This study explores the effectiveness of non-verbal communication in improving human resource (HR) performance and financial reporting quality of cooperatives. Using the Generalized Method of Moments (GMM) model, this study takes a longitudinal approach to analyze data collected from various cooperatives in Indonesia. The results show that non-verbal communication contributes significantly to HR performance and financial reporting quality. Effective use of non-verbal communication, such as body language and facial expressions, enhances perceptions of trust, collaboration, and interpersonal relationships within the team. These findings support existing communication and management theories and provide practical implications for cooperatives in developing more effective non-verbal communication strategies. This study suggests that cooperatives implement training programs that focus on non-verbal communication skills and adopt policies that support an open and transparent culture. By doing so, cooperatives can achieve better performance and higher quality financial reporting. This study also provides important theoretical contributions to the communication and management literature, particularly in the context of cooperatives.