Rahman, Halilur (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, Usia Perusahaan, dan Leverage terhadap Pengungkapan Akuntansi Sumber Daya Manusia di Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia 2017-2019. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to examine the effect of firm size, profitability, company age, and leverage on human resource accounting accounting. This study uses secondary data obtained from annual reports and financial reports from all conventional banks listed on the Indonesia Stock Exchange in 2017-2019. The samples in this study used purposive sampling method so that 111 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that Profitability and Leverage have an effect on human resource accounting disclosures. Meanwhile, company size and company age have no effect on human resource accounting disclosures. Keywords: company size, profitability, company age, leverage, human resource accounting.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | HALILUR RAHMAN |
Date Deposited: | 27 May 2021 08:53 |
Last Modified: | 27 May 2021 08:53 |
URI: | http://eprints.perbanas.ac.id/id/eprint/7757 |
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