Faktor-Faktor yang Mempengaruhi Luas Pengungkapan akuntansi sumber daya Manusia

Abstract

The purpose of the study was to obtain empirical evidence of the effect of profitability, firm size, listing age, product diversification, use of GRI reporting standards on human resource accounting disclosures. The population in this study were all Manufacturing Companies listed on the IDX for the period 2014-2015. The sampling technique was carried out by purposive sampling method which is secondary data taken through documentation techniques consisting of the Annual Financial Statements of companies listed on the Indonesia Stock Exchange for the period 2014-2015. The sample of this research is 402. The data analysis method of this research is multiple regression analysis. The results of this study prove that the partial test shows that profitability has no and no significant effect on human resource accounting disclosures. Firm size has a significant and significant effect on human resource accounting disclosures. Listing age has no significant and significant effect on human resource accounting disclosures. Product diversification has no effect and is not significant on human resource accounting disclosures. And the use of gri reporting standards has a significant and significant effect on human resource accounting disclosures