The Influence of Company Characteristics and Ownership Structure on Human Resource Accounting Disclosures with Company Size as an Intervening Variable (Empirical Study on Manufacturing Companies Listed on The Indonesian Stock Exchange)

Monica Putri Berliani, Nur Diana, Erfan Efendi

Abstract


The company’s Ownership of various product variations and trademarks, known as product diversification, entails the possession of multiple products. This diversification leads to an expansion in business segments that require reporting, alongside an increase in the workforce involved in the production process. This research defines capital structure as the concentration of share ownership, which influences the degree of shareholder ownership within a company. This study employed a causality research design focused on investigating possible cause-and-effect relationships between variables, facilitating their classification. This research concentrates on a manufacturing company in the industrial domain, especially within the consumer goods segment, registered on the Indonesia Stock Exchange. This research was conducted over a period from October 2023 to March 2024.State-owned enterprises listed on the Indonesia Stock Exchange (BEI) between 2020 and 2022 constitute the study’s population. The study employs purposive sampling, selecting samples based on specific predetermined criteria. This method involves choosing samples due to their specific characteristics or attributes, which are believed to be closely related to the characteristics or attributes of the population that are already known1. Product diversification’s effect on a company’s size is not significant. 2. Company size remains unchanged mainly by Profitability. 3. Ownership structure has little to no effect on a company’s size. 4. Product diversification’s influence on human resources accounting disclosure is minimal. 5. The disclosure of human resource accounting is independent of Profitability. 6. Human resource accounting disclosure is barely affected by the structure of Ownership. 7. Company size has a negligible impact on human resource accounting. 8. Company size does not mediate the relationship between product diversification and human resource accounting. 9. Company size does not play a mediating role in linking Profitability with human resource accounting. 10. 1 Company size does not mediate The connection between ownership structure and human resource accounting.

Keywords: Company characteristics, product diversification, profitability, ownership structure, company size, human resource accounting disclosures


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