Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Determinants of Human Resource Accounting Disclosures

Study on Manufacturing Companies on The Indonesia Stock Exchange

Authors
Kadek Dian Sudiari, Ni Kadek Pradnya Widiarini, I Gede Jaya Putra Negara, Gede Kusuma Rajasa, Putu Eka Kusumayani, Luh Gede Wendys Canberra, Luh Pratiwi Putri Gea, Ni Luh Putu Wiwin Krisanthi
Corresponding Author
Kadek Dian Sudiari
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.081How to use a DOI?
Keywords
Company, GRI, Net Profit Margin
Abstract

The purpose of this study was to empirically prove the effect of GRI guidelines, Net Profit Margin (NPM), size, company age, managerial ownership structure and product diversification toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained from the company’s annual report. The population of this study were all manufacture sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The sampling technique in this study was purposive sampling. The samples that met the purposive sampling criteria in this study were 35 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 24 software. The results showed that partially GRI guidelines, Net Profit Margin (NPM), size, company age and product diversification had a positive effect toward disclosure of human resource accounting, while managerial ownership structure negatively affected disclosure of human resource accounting.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
10.2991/aebmr.k.201212.081
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.081How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Kadek Dian Sudiari
AU  - Ni Kadek Pradnya Widiarini
AU  - I Gede Jaya Putra Negara
AU  - Gede Kusuma Rajasa
AU  - Putu Eka Kusumayani
AU  - Luh Gede Wendys Canberra
AU  - Luh Pratiwi Putri Gea
AU  - Ni Luh Putu Wiwin Krisanthi
PY  - 2020
DA  - 2020/12/14
TI  - Determinants of Human Resource Accounting Disclosures
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 580
EP  - 587
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.081
DO  - 10.2991/aebmr.k.201212.081
ID  - Sudiari2020
ER  -