Abstract
This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study.
 Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
Highlights
The competitive ability of a company is no longer fixated on natural resources or the availability of the raw materials owned (Kaur et al, 2016)
This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD
The objective of this study is to determine the effect of firm size, firm age, auditor type, profitability, board size, gender, and leverage as control variable on HRD
Summary
The competitive ability of a company is no longer fixated on natural resources or the availability of the raw materials owned (Kaur et al, 2016). The efficiency of HR practices from the skills and knowledge of workers is the key to a company’s competitive advantage in the global market (The World Bank Conference, 1995). Humanizing humans is very important in the era of globalization. The human factor or Human Resources (HR) is the reference for assessing the company’s success. Mamun (2009) revealed that HR is the energy, skills, abilities, and knowledge of people who are involved in producing goods and providing useful services. HR is considered a highly vital corporate resource and occupies an important position in the current business environment (Lipunga, 2013). It can be concluded that HR is highly important corporate resources consisting of people who have the knowledge, energy, skills, and abilities in both producing goods and providing services
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