Faradila, Anggita (2025) Determinan Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Sektor Perbankan yang Terdaftar di BEI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study focuses on testing and analyzing the effect of profitability, leverage, company size, company age, and product diversification on human resource accounting disclosure. The research method used is quantitative. The population used in this study were banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 47 companies. The sampling technique used purposive sampling. This study used panel data regression analysis using Eviews. The results of this study indicate that company age and company size have a positive effect on human resource accounting disclosure. Conversely, profitability, leverage, and product diversification do not affect human resource accounting disclosure. These findings indicate that company age and size are factors in increasing human resource accounting disclosure by companies. Keywords: Profitability, Leverage, Company Age, Company Size, Product Diversification, HR Accounting Disclosure
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Anggita Faradila | ||||||||
| Date Deposited: | 14 Oct 2025 07:20 | ||||||||
| Last Modified: | 14 Oct 2025 07:20 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45586 |
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