Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia

Rafina Dwi Saputri, Nur Diana, Irma Hidayati

Abstract


The objective of this research is to examine the effects of different elements like Company The objective of this research is to examine the effects of different elements like Company Size, Profitability, Leverage, and Company Age on the adoption of Human Resource Accounting Disclosure practices within Manufacturing firms on the IDX over the 2020-2022 timeframe from both singular and combined perspectives, while also pinpointing the factors that have a favourable impact on forecasting Human Resource Accounting Disclosure in these enterprises. This study employs documentation methods to gather secondary data from financial reports disclosed on the Indonesia Stock Exchange and from scholarly sources during the selected timeframe. Data analysis was conducted through multiple linear regression techniques and facilitated by SPSS Version 25 software. Findings indicate that, individually, leverage and the company's age positively affect the disclosure of human resource accounting. In contrast, the size of the company and its profitability do not have a notable impact. However, when considered together, it is evident that these four variables collectively play a significant role in influencing Human Resource Accounting Disclosure among manufacturing firms listed on the Indonesia Stock Exchange for the investigated period.

Keywords: Company size, profitability, leverage, company age, human resources accounting disclosures.


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References


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