Pengungkapan Akuntansi Sumber Daya Manusia:  Pengujian Peran Diversifikasi, Kepemilikan Asing,  Listing Age, dan Leverage pada Perbankan

Sherry Margaretiya M. Darma; Nur'aini Rokhmania; Pepie Diptyana

doi:10.46964/eksis.v20i2.1197

Sherry Margaretiya M. Darma Universitas Hayam Wuruk Perbanas
Nur'aini Rokhmania Universitas Hayam Wuruk Perbanas
Pepie Diptyana Universitas Hayam Wuruk Perbanas

https://doi.org/10.46964/eksis.v20i2.1197

Abstract views: 18 ,

Fulltext downloads: 6

Keywords: product diversification, listing age, foreign ownership, human resource accounting disclosure, leverage

Abstract

This study aims to examine the effect of product diversification, foreign ownership, listing age, and leverage on human resource accounting disclosure. This study uses secondary data obtained from annual reports and financial reports from all banks listed on the Indonesia Stock Exchange in 2020-2022. The samples in this study used purposive sampling method so that 135 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that diversification product have an effect on human resource accounting disclosure. Meanwhile, foreign ownership, listing age, and leverage have no effect on human resource accounting disclosure.

References

Aggarwal, K., & Verma, A. (2019). Effect of Company Characteristics on Human Resource Disclosure Index: Empirical Evidences from Indian Corporates. Management and Labour Studies, 45(1). https://doi.org/10.1177/0258042X19890246

Ariningrum, H., & Safe’i, M. (2021). Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Akuntansi Sumber Daya Manusia. Seminar Nasional Multi Disiplin Ilmu UNAYA, 4. http://jurnal.abulyatama.ac.id/index.php/semdiunaya/article/view/2513

Flamholtz, E. (1999). Human Resource Accounting: Advances in Concepts, Methods and Applications (Third). Springer.

Freeman, R. E. (2015). Strategic Management: A Stakeholder Approach. Cambridge University Press. https://www.cambridge.org/core/books/strategic-management/E3CC2E2CE01497062D7603B7A8B9337F

Garg, M. C., & Singh, D. (2017). Corporate Governance and Firm Performance in Indian Companies. International Journal of Indian Culture and Business Management, 15(4), 420–444.

Ghozali, I. (2016). Aplikasi Analisis Multivariat Dengan Program SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.

Harahap, S. S. (2018). Teori Akuntansi. Rajawali Pers.

Hariono, J., Orbaningsih, D., & Lisa, O. (2023). Determinants of Human Resources Accounting Disclosure and Their Impact on Financial Performance as Intervening Variables. Journal of Economics, Finance and Management Studies, 6(2), 1022–1025.

Hendrasri, M. R., & Taqwa, S. (2022). Pengaruh Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensional Tahun 2018-2020. Jurnal Eksplorasi Akuntansi, 4(3), 496–512.

Istiawan, A., & Kartika, A. (2022). Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3). https://doi.org/10.32670/fairvalue.v5i3.2421

Kaur, S., Raman, A. V., & Singhania, M. (2014). Human Resource Accounting Disclosure Practice in Indian Companies. Vision: The Journal of Business Perspective, 18(3), 217–235. https://doi.org/10.1177/0972262914540227

Mamun, S. A. (2009). Human Resource Accounting (HRA) Disclosure of Bangladesh Companies and Its Association with Corporate Characteristics. BRAC University Journal, VI(1), 35–43.

Munawir, S. (2014). Analisa Laporan Keuangan. Liberty.

Ni, Y., Cheng, Y.-R., & Huang, P. (2021). Do Intellectual Capital Matter to Firm Value Enhancement? Evidence from Taiwan. Journal of Intellectual Capital, 22(4), 725–743. https://doi.org/10.1108/JIC-10-2019-0235

Pham, D. H., Chu, T. H., Hoang, T. B. N., & Lai, T. T. T. (2022). Human Resource Accounting Disclosure Among Listed Companies in Vietnam: An Empirical Study. Cogent Business & Management, 9(1), 1–15. https://doi.org/10.1080/23311975.2022.2067025

Pratomo, D., & Alma, N. (2020). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing terhadap Manajemen Laba (Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 98–107.

Salvi, A., Vitolla, F., Giakoumelou, A., Raimo, N., & Rubino, M. (2020). Intellectual Capital Disclosure in Integrated Reports: The Effect on Firm Value. Technological Forecasting and Social Change, 160(November). https://doi.org/10.1016/j.techfore.2020.120228

Santioso, L., Alverianti, A., & Daryatno, A. B. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Akuntansi, 17(2), 111–124.

Saputri, R. D., Diana, N., & Hidayati, I. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. E-Jurnal Ilmiah Riset Akuntansi, 13(1), 243–251.

Sibarani, G. P., & Shanti. (2023). Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Sumber Daya Manusia. Jurnal Ilmiah Mahasiswa Akuntansi, 12(1). http://journal.wima.ac.id/index.php/JIMA/article/view/4834

Suryani, A., & Khafid, M. (2022). The Determinants of Intelectual Capital Disclosure with Firm Age as a Moderating Variable. Accounting Analysis Journal, 10(3), 158–165. https://doi.org/10.15294/aaj.v10i3.52918

Tjahjadi, H., & Tjakrawala, F. K. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Publik dan Kepemilikan Asing terhadap Kinerja Perusahaan. Jurnal Paradigma Akuntansi, 2(2). https://journal.untar.ac.id/index.php/jpa/article/view/7655

Tunggal, A. W. (2004). Akuntansi Sumber Daya Manusia—Suatu Pengantar. Harvarindo.

Wernerfelt, B. (1984). A Resource-Based View of The Firm. Strategic Management Journal, 5(2), 171–180.

Widiartini, K., Purnamawati, G. A., & Wahyuni, M. A. (2020). Pengaruh Diversifikasi Produk, Ukuran Perusahaan, Umur Perusahaan, dan Struktur Kepemilikan Manajerial terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Ilmiah Akuntansi Dan Humanika, 10(1), 12.

Widodo, N. M., Widagdo, A. K., & Setiawan, D. (2017). Ownership Structure and Foreign Commissioners for Human Resources Accounting Disclosures. The Indonesian Journal of Accounting Research, 20(3). https://ijar-iaikapd.or.id/index.php/ijar/article/view/384

Yunita, N. A., & Mauliza, Y. (2020). Faktor-Faktor yang Mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Perbankan di Indonesia Periode 2016-2018. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 03(04), 496–508.