Mutiar, Alexander Defly Cannavio (2026) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP HUMAN RESOURCES ACCOUNTING DISCLOSURE PERUSAHAAN ENERGY SEKTOR OIL GAS & COAL. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (COVER)
19013010294-cover.pdf Download (781kB) |
|
Text (BAB I)
19013010294- bab 1.pdf Download (40kB) |
|
Text (BAB II)
19013010294-bab 2.pdf Restricted to Repository staff only until 2 March 2029. Download (442kB) |
|
Text (BAB III)
19013010294- bab 3.pdf Restricted to Repository staff only until 2 March 2029. Download (535kB) |
|
Text (BAB IV)
19013010294-bab 4.pdf Restricted to Repository staff only until 2 March 2029. Download (749kB) |
|
Text (BAB V)
19013010294-bab 5.pdf Download (9kB) |
|
Text (DAFTAR PUSTAKA)
19013010294-daftarpustaka.pdf Download (155kB) |
|
Text (LAMPIRAN)
19013010294-lampiran.pdf Restricted to Repository staff only until 2 March 2029. Download (867kB) |
Abstract
Due to the risky and costly nature of the industry, as well as its often remote locations, energy businesses operating in the oil, gas, and coal industries face unique challenges. The purpose of this study is to examine how NPM, company age, and company size affect HRAD in energy companies listed on the IDX in these sectors. A total of 73 oil, gas, and coal companies listed on the IDX between 2019 and 2023 were the subjects of this analysis. A purposive sampling approach was used to select specific companies based on certain criteria, resulting in a final selection of thirteen companies. Multiple linear regression was the analysis technique used. The following conclusions can be drawn based on the data from this study: 1. The oil, gas, and coal industries listed on the IDX benefit from higher HRAD as a result of NPM. 2. Company age affects how well human resources are improved in the oil, gas, and coal industries listed on the IDX. 3. Company size affects HRAD improvement among energy companies in the oil, gas, and coal sectors listed on the IDX. 4. The expansion of HRAD in energy companies in the oil, gas, and coal industries listed on the IDX is not influenced by management ownership.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HC Economics H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Alexander Defly Cannavio Mutiar | ||||||||
| Date Deposited: | 02 Mar 2026 06:35 | ||||||||
| Last Modified: | 02 Mar 2026 07:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/50009 |
Actions (login required)
 |
View Item |