Open AccessPENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT
Author(s) -
Sri Mulyati,
Hayatun Nafiza
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan /jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2716-022X
pISSN - 2301-4717
DOI - 10.29103/jak.v8i2.2562
Subject(s) - human resources , nonprobability sampling , accounting , business , sample (material) , economics , management , medicine , population , chemistry , environmental health , chromatography
This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office.