Open AccessHuman Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan
Author(s) -
Arry Eksandy,
Riski Ulan Sari
Publication year - 2020
Publication title -
jurnal akuntansi/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2598-4977
pISSN - 2085-8698
DOI - 10.28932/jam.v12i1.2160
Subject(s) - stock exchange , nonprobability sampling , leverage (statistics) , profitability index , business , accounting , population , business administration , finance , statistics , mathematics , demography , sociology
The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure.
Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age