PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, ASSETS UTILYZATION DAN EBITDA TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA DENGAN APLIKASI EVIEWS: ANALISIS PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2018
Pro Kontra about the disclosure of HR accounting, such as the difficulty of the level of leverage between different HR, because they have their respective competencies (Narayan, 2010) and there are still many weaknesses in reporting and disclosure. Even though there are several pros and cons, companies that still disclose their HR, will be more trusted by its stakeholders, on their HR capabilities and competencies. Disclosures that the company continues to do are influenced by company size, profitability, assets utilization, and EBITDA. The purpose of this study was to analyze the influence of company size, profitability, assets utilization, and EBITDA on disclosure of HR accounting in insurance companies in Indonesia. This research uses resource based theory. Resource based theory explains that companies must safeguard their resources, including their human resources, to continue to generate benefits in the future. The sample in this study is an insurance company registered on the IDX. Sampling uses purposive sampling method. The research method uses multiple linear regression. The statistical tool used is E-views 10.0. Reesults of research on company size influence to HR accounting disclosure. The Effect of Profitability to HR accounting disclosre is significant. There is not significant effect of assets utilyzation to HR accounting disclosure. The effect of EBITDA to HR accounting dislosure is not significant. Outcomes of Research Results are JSEB Journal of Economic & Business Solutions.
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