Pramesti, Bernadetha Regina Ayu (2024) Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Perusahaan Perbankan Yang Terdaftar di BEI Tahun 2019-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
COVER.pdf Download (3MB) |
|
Text (Bab 1)
BAB 1.pdf Download (3MB) |
|
Text (Bab 2)
BAB 2.pdf Restricted to Registered users only until 9 January 2027. Download (6MB) |
|
Text (Bab 3)
BAB 3.pdf Restricted to Registered users only until 9 January 2027. Download (2MB) |
|
Text (Bab 4)
BAB 4.pdf Restricted to Registered users only until 9 January 2027. Download (9MB) |
|
Text (Bab 5)
BAB 5.pdf Download (380kB) |
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (2MB) |
|
Text (Lampiran)
LAMPIRAN.pdf Restricted to Registered users only until 9 January 2027. Download (5MB) |
Abstract
Corporate human resource accounting disclosure is voluntary by companies in Indonesia, especially banking companies. The purpose of this study is to examine and analyze the factors that influence human resource accounting disclosure, namely company size, profitability, and leverage in banking companies listed on the Indonesia Stock Exchange in 2019-2023. In this study, human resource accounting disclosure is measured using ASDM disclosure. The population of this study was 47 banking companies listed on the Indonesia Stock Exchange in 2019-2023. Purposive sampling was used to select a sample of 21 companies. Data analysis was carried out using multiple linear regression with SPSS 27. The study's findings indicate that in banking companies listed on the Indonesia Stock Exchange in 2019-2023, human resource accounting disclosure is influenced by firm size but not by profitability and leverage.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Bernadetha Regina Ayu Pramesti | ||||||||
| Date Deposited: | 10 Jan 2025 07:17 | ||||||||
| Last Modified: | 10 Jan 2025 07:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/33775 |
Actions (login required)
 |
View Item |