CD Skripsi
Pengaruh Ukuran Perusahaan, Profitabilitas, Umur, Konsentrasi Kepemilikan Dan Leverage Terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017)
The purpose of this research to identify and analyze about the effect of firm’s zize, profitability, age, owner concentration and leverage on human resource accounting disclosure (HRAD). This HRAD is measured uses 16 index of Mamun (2009) study. The population are financial companies that list on indonesia stock exchange period 2015-2017. The sampling technique using purposive sampling method so from 86 companies only 30 that appropriate criteria with total observation 90 companies during 3 years. The data of this research is using secondary data with collecting data by downloading annual report on BEI website . Analysis data method that is used in this research is multiple linear regression. The result show that firm’s size affect to the human resource accounting disclosure which result signifficanly 0,0350,05. Age affect to the human resource accounting disclosure which result signifficanly 0,0010,05. Leverage affect to the human resource accounting disclosure which result signifficanly 0,006
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