Luthfiyanti, Destriyana (2025) Pengaruh Ukuran Perusahaan, Profitabilitas, Umur Perusahaan, dan Leverage terhadap Human Resource Accounting Disclosure pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
21013010043.-cover.pdf Download (1MB) |
|
Text (Bab 1)
21013010043.-bab1.pdf Download (187kB) |
|
Text (Bab 2)
21013010043.-bab2.pdf Restricted to Repository staff only until 22 September 2027. Download (230kB) |
|
Text (Bab 3)
21013010043.-bab3.pdf Restricted to Repository staff only until 22 September 2027. Download (204kB) |
|
Text (Bab 4)
21013010043.-bab4.pdf Restricted to Repository staff only until 22 September 2027. Download (382kB) |
|
Text (Bab 5)
21013010043.-bab5.pdf Download (115kB) |
|
Text (Daftar Pustaka)
21013010043.-daftarpustaka.pdf Download (134kB) |
|
Text (Lampiran)
21013010043.-lampiran.pdf Restricted to Repository staff only Download (592kB) |
Abstract
This study aims to analyze the effect of company size, profitability, company age, and leverage on Human Resource Accounting Disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. HRAD represents the disclosure of information regarding human resource policies and management in corporate annual reports. The study is underpinned by stakeholder theory, which emphasizes the importance of companies in fulfilling the expectations and needs of stakeholders, particularly in terms of transparency in human resource management. This research employs a quantitative approach with an associative design. The sample consists of 30 banking companies selected using purposive sampling based on specific criteria. Secondary data were obtained from annual reports of the companies for the period 2022–2024. Data analysis was conducted through descriptive statistics, classical assumption tests, and multiple linear regression using SPSS version 31 to examine the effect of each independent variable on HRAD. The results indicate that, partially, firm size and leverage have a significant effect on HRAD, while profitability and firm age do not show a significant effect. Simultaneously, all four independent variables significantly affect HRAD. These findings suggest that larger firms and those with particular capital structures are more likely to disclose HRAD. This supports stakeholder theory by highlighting the importance of corporate accountability to stakeholders.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Destriyana Luthfiyanti | ||||||||
| Date Deposited: | 22 Sep 2025 06:44 | ||||||||
| Last Modified: | 22 Sep 2025 06:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/44524 |
Actions (login required)
 |
View Item |