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.