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Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia pada Perusahaan Sektor Kesehatan yang terdaftar di ISSI

Year: 2025

Type: article

Abstract: This study aims to determine the effect of company characteristics on human resource accounting disclosure in healthcare companies listed on the Indonesian Sharia Stock Index for the 2022-2024 period, both partially and simultaneously. The independent variables used are company size, Return on Assets, and company age. This study uses a descriptive research method with a quantitative approach. The study uses quantitative data with purposive sampling techniques supported by secondary data derived from company annual reports. The results of the simultaneous study indicate that company size, Return on Assets, and company age do not significantly influence human resource accounting disclosure because the independent variables only explain 23.9% of the dependent variable, with the remainder influenced by other factors not examined in this study. Meanwhile, partially, company size and Return on Assets do not significantly influence human resource accounting disclosure. However, company age has a significant negative effect on human resource accounting disclosure.

Source: Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)

DOI: 10.26905/j.bijak.v7i2.16068

Authors: Nur Aidah, Ramadhani Irma Tripalupi, Amar Muslih

Institution: Sunan Gunung Djati State Islamic University Bandung

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Decent work and economic growth, Good health and well-being

Open Access status: diamond

OpenAlex ID: W7090415140

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