ANALISIS PENGUNGKAPAN AKUNTANSI SUMBER DAY MANUSIA PADA PERUSAHAAN PERBANKAN DI INDONESIA

Abstract

At the company's services and large-scale industry, human resources is one important factor in the process of achieving corporate objectives, namely to produce maximum profits for the long term. The purpose of this study to determine the accounting disclosure practices of Human Resources at the company in Indonesia. In this study examines the relationship between the characteristics of companies on the disclosure of accounting SDM. The data used in this research is data Annual Report banking companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. The samples were conducted with a purposive sampling method. From the results penellitian conducted, the average disclosures Accounting HR banking company now reaches 69%. The results of the study hypothesis of variable Size, Age and significant effect on the profitability of Human Resource Accounting disclosure. While the variable Diversification does not significantly affect the disclosure of Human Resource Accounting. In this study indicate that more and more banking company in Indonesia that reveal Accounting Human Resources in the company, given the Human Resources is one important aspect in the success of the company's business. Keywords: Human Resource Accounting (HRA), the disclosure of Human Resource Accounting, Corporate Characteristics and Corporate Banking Indonesia.