Determinants of Human Resources Accounting Disclosure and their Impact on Financial Performance as Intervening Variables

Abstract

The purpose of this study is to most of which indicate that human resource accounting disclosures have an influence on company performance, which refers to the research of al Mamun (2009) and Widodo (2014). Seeing that there are not many studies in Indonesia that examine the disclosure practices of human resource accounting in Indonesian companies and their relationship to company performance, it is very appropriate to conduct further research in Indonesia and contribute to novelty to this research. Research that can provide empirical evidence to practitioners and regulators that human resource accounting has great benefits for companies on financial performance. This research is a descriptive quantitative study with the type of describing the factors that affect the level of human resource accounting disclosure. The data used is secondary data from annual financial reports (annual reports) published on the Indonesia Stock Exchange (IDX) through the website www.idx.co.id in the 2017-2018 period. The population that is the object of this research is manufacturing and financing companies listed on the IDX in 2017-2018. The sample data used in this study were 113 manufacturing and financial companies listed on the Indonesia Stock Exchange (IDX) from 2017-2018. The statistical analysis used is the multiple linear regression approach.