FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Rani Eka Diansari, Sheftyka Rispin

Abstract


This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.

 

Keywords: company size, profitability, company age, human resource accounting disclosure


Keywords


company size; profitability; company age; human resource accounting disclosure

Full Text:

PDF

References


Ahmadi, N. 2012. Faktor-faktor Yang Mempengaruhi Intellectual Capital Disclosure. Accounting Analysis Journal. Vol 1. No 2. Hal: 1-11. ISSN: 2252-6765.

Al Mamun, S. A. 2009. Human Resource Accounting (HRA) Disclosure of Bangladeshi Companies Ans Its Association With Corporate Charaacteristics. BRAC University Journal. Vol V1. No. 1. Hal: 35-43.Arfan Ikhsan Lubis. 2011. Akuntansi Keperilakuan. Jakarta: Salemba Empat.

Djoko S. dan Mari W. 2010. Praktik Intelektual Capital Disclosure Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi dan Auditing Indonesia. Vol 14. No 1. Hal: 71-85.

Fransisca Mulyono. 2013. Sumber Daya Perusahaan dalam Teori Resource-based View. Jurnal Administrasi Bisnis. Vol 9. No 1. Hal: 59–78. ISSN:0216–1249.

Inda Gumilang. 2017. Penerapan Akuntansi Sumber Daya Manusia Terhadap Kinerja Perusahaan. Commerce Jurnal Ilmiah Politeknik Piksi Input Serang Vol 5. No 2. Hal: 104-122.

Irham Fahmi. 2015. Analisis Kinerja Keuangan. Bandung: Alfabet.

Kasmir. 2017. Analisis Laporan Kauangan. Jakarta: Raja Grafindo Persada.

Kompas.com. 2017. PHK Massal MNC Group Dinilai Salahi Prosedur UU Ketenagakerjaan. (Online). https://nasional.kompas.com/phk.masal.m nc.group.salahi.prosedur.uu.ketenagakerjaa n..

Nia Cristy Br P. 2015. Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013. Jom FEKON Vol 2 . No 2. Hal: 1-15.

Nova Maulud Widodo. 2014. Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Simposium Nasional Akuntansi XVII. Mataram: 24-27

September.

Santioso, L, Adeline A, Andreas B. D. 2017. Pengaruh Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Akuntansi, Vol 17. No 2. Hal: 111-124.

Sudrajat, H. W dan Venusita, L. 2017. Pengaruh Karakteristik Perusahaan Terhadap

Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Akuntansi Unesa. Vol 5. No 3. Hal: 1-23.

Wernerfelt, B. 1984. A Resource-based View of the Firm. Strategic Management Journal. Vol 5. No 2. hal: 171-180.

Widaryanti. 2009. Analisis Perataan Laba dan Faktor-Faktor Yang Mempengaruhi Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Fokus Ekonomi. Vol 4. No 2. Hal: 60-77.

Wildham B. 2013. Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage Terhadap Perataan Laba. Junal Akuntansi. Vol 1. No 1. Hal:1-26.

www.idx.co.id (Online). Diunduh 1 Agustus 2018.

Yunus Handoko. 2014. Implementasi Social and Environmental Disclosure dalam Perspektif Teoritis. Jurnal JIBEKA. Vol 8. No 2. Hal: 72-77.




DOI: https://doi.org/10.35591/wahana.v22i1.150

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 2685-1415 (Online) | 1410-8224 (Print)
Published by Akademi Akuntansi Yayasan Keluarga Pahlawan Negara, Yogyakarta.
Jl. Gagak Rimang No. 2-4 Balapan, Kotak Pos 6417 YKGK 
Phone (0274) 560159, 562317, 513413, 563516 Fax. (0274) 561591 
Yogyakarta 55222

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.