PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA

Nelly Anggraini, Christina Fransiska
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Abstract

The objectives of this study are: (1) Analyzing profitability variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (2) Analyzing the Company Size variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (3) Analyzing the Company's Age variables has a significant negative effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (4) Analyzing the Variable Size of the Board of Commissioners has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative. The results of this study are: (1) Variable profitability has a positive effect and does not affect the disclosure of Human Resource Accounting. (2) The company size variable and Variable size of the commissistic board has a positive and significant effect on the disclosure of Human Resource Accounting; (3) The company's age variable has a negative and insignificant effect on the disclosure of Human Resource Accounting
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盈利能力、公司规模、公司年龄和董事会对人力资源会计披露的影响
本研究的目的是:(1)分析盈利能力变量对印度尼西亚证券交易所上市的制造业公司的人力资源会计披露具有显著的正向影响;(2)分析公司规模变量对印尼证券交易所上市制造业公司人力资源会计披露具有显著的正向影响;(3)分析公司年龄变量对印尼证券交易所上市制造业公司人力资源会计披露存在显著的负向影响;(4)分析董事会规模的变化对印尼证券交易所上市的制造业公司的人力资源会计披露具有显著的正向影响。本研究采用定量方法。研究结果表明:(1)可变盈利能力对人力资源会计信息披露具有正向影响,且不影响人力资源会计信息披露。(2)公司规模变量和董事会变动规模对人力资源会计信息披露具有显著的正向影响;(3)公司年龄变量对人力资源会计信息披露具有不显著的负向影响
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