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.