Kembali | Vol 8, No 1 (2019)
Article
Hana Silva Dwihutami dan Lulus Kurniasih
Abstract
The goal of this study is to test and verify the influence of corporate characteristics on the disclosure of human resource accounting at companies that listed in ISE 2016. The disclosure of human resource accounting is measured using Syed Index (2009) amounted to 15 indicators. This study used 230 companies as sample ; consisting of 9 sector companies and selected using stratified random sampling technique. Multiple regression analysis is chosen as the method and SPSS 22 is chosen as the application of statistics. This study found that companies that listed in the ISE 2016 has made disclosures related to human resource accounting in its financial statements of 53.6%. In addition, the disclosure of human resource accounting is mostly done by the financial sector with an average disclosure rate of 66.5% ; while the corporate sector with the least disclosure of human resource accounting came from various industry sectors with an average disclosure rate of 43.3%. The study also found that firm size proved to have a significant positive effect on human resource accounting disclosure. On the other hand, firm age, auditor type, and profitability have no effect on human resource accounting disclosure.
Keywords
human resource (HR) accounting, human resource (HR) accounting disclosure, company characteristics
