Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)

Factors Affecting Human Resource Accounting Disclosures of Banking Companies in Indonesia

Authors
Ratna Purnama Sari1, *, Berliana Dewi Sri Widodo1
1Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: ratnaps@upy.ac.id
Corresponding Author
Ratna Purnama Sari
Available Online 15 December 2022.
DOI
10.2991/978-2-494069-39-8_4How to use a DOI?
Keywords
Human resource accounting; profitability; company age; company size
Abstract

Human resource accounting is a kind of measurement and statement from recruitment, hired, trained and development cost happened in a company. The disclosure of human resource accounting needs 16 mandatory factors must be fulfill by company. The higher number of factors can be fulfilled, the better the quality of company is. So it is important for company to disclose human resource accounting to help company resolve their problems especially in organizing their employees. The sustainability of company depends on the human resource indeed. In Indonesia, the banking company has a higher percentage in disclose human resource accounting than non-banking company. There are some factors affecting the human resource accounting such as company size, profitability, and company age. The aimed of this research is to test whether that factors mentioned above are affecting the human resource accounting disclosures of banking companies in Indonesia. This research used banks which listed on the “Indonesia Stock Exchange (IDX)” from 2018 to 2020 as its population and filtered to be sample using specific criteria. As the result, this research collected 93 data from 31 banks and then analyzed using multiple regression analysis. The results of this study shows that both of company size, profitability and company age does not have effect on the disclosure of human resource accounting. The disclosure of human resource accounting in banking company such being a mandatory things and do not distract by any factors.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 December 2022
ISBN
10.2991/978-2-494069-39-8_4
ISSN
2352-5398
DOI
10.2991/978-2-494069-39-8_4How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ratna Purnama Sari
AU  - Berliana Dewi Sri Widodo
PY  - 2022
DA  - 2022/12/15
TI  - Factors Affecting Human Resource Accounting Disclosures of Banking Companies in Indonesia
BT  - Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
PB  - Atlantis Press
SP  - 34
EP  - 43
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-39-8_4
DO  - 10.2991/978-2-494069-39-8_4
ID  - Sari2022
ER  -