Pengaruh Karakteristik Perusahaan Terhadap Human Resource Accounting Disclosure Pada Perbankan Konvensional di Indonesia

Zakawaly, Avief (2017) Pengaruh Karakteristik Perusahaan Terhadap Human Resource Accounting Disclosure Pada Perbankan Konvensional di Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Human resource accounting is the process of identifying and measuring data about human resource and communicating this information to interested parties. It’s very tough to quantify the expertise, knowledge and competence of human resource as these matters are not physical assets of a company. Moreover, the monetary unit assumption of accounting doesn’t allow to report value of company’s employees in company’s financial report because value of human resource is difficult to measure in monetary unit so as proxied by the disclosure. This study aims to examine and analyze the influence of corporate characteristics to human resource accounting disclosure on Indonesia conventional banking. Indicators used include corporate characteristics that firm size, profitability, age of company and size of board commisioner. This study use secondary data of 156 conventional banking listed on the Indonesia Stock Exchange during 2012-2016 as sample. This study use Multiple Regression Analysis for data analysis technique. The results show that firm size and profitability significantly affects to human resource accounting disclosure. However, age of company and size of board commisioner not affects to human resource accounting disclosure. Keywords : Human Resource Accounting Disclosure, Firm Size, Profitability, Age of Company, Size of Board Commisioner.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 14 Jan 2020 10:39
Last Modified: 14 Jan 2020 10:39
URI: http://eprints.perbanas.ac.id/id/eprint/6066

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