PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA

Abstract

ABSTRACT
Human resources is an intangible asset and is the most important factor
that determines the success of the company . The role of human resources (HR) in
the development of the business world that is increasingly rapidly considered very
important for any company . Qualified human resources will lead the
organization in both comparative advantage and competitive basis and was
instrumental in running the company's operations and optimally executing
business strategy .This research aims to determine the effect of company size , size
of board of commissioners , the concentration of ownership and status on the
disclosure of accounting lisitng human resources .
Type of data used in this study is secondary data. Purposive sampling
method used in sample selection. The results of this study prove that
simultaneously (F est) accounting disclosure index of human resources can be
explained by all the variables. While (t test) indicates that the variable board size
significantly influence accounting disclosure of human resources .

Keywords :human resources accounting disclosure, company size, the
concentration of ownership and listing status