Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi pada Perusahaan Perbankan di Bursa Efek Indonesia 2013-2015)
Abstract
This research aims to know the influence of size of companies, the profitability of
the company, age, product diversification, and concentration of ownership against
disclosure accounting HUMAN RESOURCES banking company in Indonesia.
The population used in this research was the collection of data taken from the
financial statements of companies already banking listings in Indonesia stock
exchange by 2013-2015. The technique of sampling (sampling) in this research is
the selection of the sample with consideration
(judgement/purposive sampling), that is the type of the selection of the sample
was not randomly which information obtained using certain considerations and
generally adapted to the purpose or research issues. data analysis using multiple
regression analysis. The results of this research proves that the size of the
company a positive effect against the HUMAN RESOURCE accounting
disclosures, influential positive profitability against disclosure of accounting of
HUMAN RESOURCES, the company's age has no effect against the disclosure of
accounting of HUMAN RESOURCES, diversification of products a positive
effect against human resources and accounting disclosure strutur ownership has
no effect against the disclosure of positive accounting HUMAN RESOURCES.
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- Akuntansi [4444]