Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia

Utami, Galuh Dati and Syurmita (2018) Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 6 (2). pp. 23-46. ISSN 2089-7162

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Abstract

This research aims to know the influence of size of companies, the profitability of the company, age, and product diversification againts human resource accounting disclosure banking company in Indonesia. The population used in this research was the collection of data taken from the annual reports of companies already banking listing in Indonesia Stock Exchage by 2012-2016. The technique of sampling in this research is the selecstion of the sampel with considersation. Purposive sampling, is the type of the sampel was not randomly which information obtained using certain consideration and generally adapted to the purpose or research issue. Data analysis using multiple regression analysis. The result of this research proves that the size of the company has a not positive effect againts the human resources accounting disclosure, influential positive probability againts human resource accounting disclosure, the company’s age has a positive effect againts the human resources accounting disclosure, diversification of products has a not positive effect againts human resources accounting disclosure.

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