PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA

Abstract

<p>ABSTRACT <br /> Human resources is an intangible asset and is the most important factor<br />that determines the success of the company . The role of human resources (HR) in<br />the development of the business world that is increasingly rapidly considered very<br />important for any company . Qualified human resources will lead the<br />organization in both comparative advantage and competitive basis and was<br />instrumental in running the company's operations and optimally executing<br />business strategy .This research aims to determine the effect of company size , size<br />of board of commissioners , the concentration of ownership and status on the<br />disclosure of accounting lisitng human resources .<br /> Type of data used in this study is secondary data. Purposive sampling<br />method used in sample selection. The results of this study prove that<br />simultaneously (F est) accounting disclosure index of human resources can be<br />explained by all the variables. While (t test) indicates that the variable board size<br />significantly influence accounting disclosure of human resources .<br /> <br />Keywords :human resources accounting disclosure, company size, the<br />concentration of ownership and listing status</p>