FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure. Keywords: company size, profitability, company age, human resource accounting disclosure

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THE EFFECT OF HUMAN RESOURCE ACCOUNTING (HRA) ON PROFITABILITY: A STUDY OF SELECTED FIRMS QUOTED ON THE NIGERIAN STOCK EXCHANGE

EPRA International Journal of Economics, Business and Management Studies ◽

10.36713/epra8891 ◽

2021 ◽

pp. 61-68

Author(s):

Godwin, Adaobi Ozioma ◽

Udeh, Francis N. P. (PhD)

Keyword(s):

Human Resource ◽

Stock Exchange ◽

Training And Development ◽

Financial Service ◽

Service Firms ◽

Significant Positive Effect ◽

Human Resource Accounting ◽

Resource Accounting ◽

Financial Service Firms ◽

Positive Effect

This study evaluated the effect of Human Resource Accounting on profitability: A study of selected firm’s quoted on the Nigerian stock exchange. The study adopted ex-post facto research design. The population of the study was 116 firms categorized as non-financial services sector. Purposive sampling technique was used and 76 firms were considered which had secondary data information that covered a period of 10years from 2010-2020. The regression analysis/hypothesis testing was done with the aid of linear structural relations LISREL 8.80 student edition. Data were sourced from annual reports and accounts and Nigerian stock exchange fact book 2020. Findings using profitability measure showed that Staff Training and Development cost has a significant positive effect on EBTIDA but no significant positive effect on ROCE of quoted non–financial service firms. . Increment in number of staff has no significant positive effect on EBTIDA but has a positive significant effect on ROCE of quoted non–financial service firms. The study concluded that Human Resource Accounting affects corporate performance of non-financial service firms quoted on the Nigerian Stock Exchange. It is therefore recommended among others, that staff training and development has to be a regular program both on-the-job and off-the job tailored towards filling the identified skills and attitude gaps in the company. Also Increment in the number of staff should be encouraged as this will attract more positive effect on ROCE.

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Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v12i1.2160 ◽

2020 ◽

Vol 12 (1) ◽

pp. 159-177

Author(s):

Arry Eksandy ◽

Riski Ulan Sari

Keyword(s):

Human Resource ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Accounting Disclosure ◽

Human Resource Accounting ◽

Panel Data Regression ◽

Resource Accounting

The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure. Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age

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ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i1.1334 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Amir Hamzah

Keyword(s):

Human Resources ◽

Human Resource ◽

Variable Cost ◽

Significant Positive Effect ◽

Microfinance Institutions ◽

Sample Number ◽

Human Resource Accounting ◽

Resource Accounting ◽

Accounting Report ◽

Positive Effect

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.�� This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.�� The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources.�Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report

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PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i05.p16 ◽

2019 ◽

Vol 8 (5) ◽

pp. 3028

Author(s):

Ni Putu Ira Kartika Dewi ◽

Nyoman Abundanti

Keyword(s):

Firm Size ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Analysis Technique ◽

Negative Effect ◽

Consumer Goods Industry ◽

Positive Effect

The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as intervening variable on consumer goods industry in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size on firm value significantly.

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PENGARUH DIFFERENTIATION STRATEGY, LEVERAGE, DAN SIZE TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v10i1.4546 ◽

2019 ◽

Vol 10 (1) ◽

pp. 43

Author(s):

Marieta Ariani

Keyword(s):

Business Strategy ◽

Stock Exchange ◽

Manufacturing Sector ◽

Sampling Technique ◽

Significant Positive Effect ◽

Financial Reports ◽

Going Concern ◽

Differentiation Strategy ◽

Negative Effect ◽

Positive Effect

The purpose of this research is !o analyze the influence of differentiation strategy, leverage, and size of going concern company during mantifactw•ing companies in BEI with periode 2012 until 2014. Research conducted obtained from financial reports and company annual on the site of indonesian stock exchange. Sample used is 36 company the manufacturing sector listed on BEI in the 2012-2014. The sampling technique used purposive sampling. This research used Multiple Llinier Regression Analysis. The results showed that partially differentiation strategy had a significant positive effect on going concern, leverage had significant negative effect on survival, and size had a significant positive effect on going concern. While the simultaneous business strategy, leverage, and size have a significant effect on the survival.

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Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v6i1.551 ◽

2022 ◽

Vol 6 (1) ◽

pp. 541-553

Author(s):

Androni Susanto ◽

Veronica Veronica

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Significant Positive Effect ◽

Fixed Assets ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.

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PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i08.p06 ◽

2019 ◽

Vol 8 (8) ◽

pp. 4871

Author(s):

Willy Tantono ◽

Made Reina Candradewi

Keyword(s):

Capital Structure ◽

Dividend Policy ◽

Stock Exchange ◽

Participant Observation ◽

Secondary Data ◽

Sampling Technique ◽

Analytical Technique ◽

Negative Effect ◽

Observation Method ◽

Positive Effect

This study was conducted to examinate the effect of capital structure, dividend policy and liquidity on profitability of bank that listed on Indonesia Stock Exchange period of 2015 to 2017. This study was associative research. The population of this study were 39 companies and observed during 2015 to 2017. The sampling technique used in this study was saturated samples. Based on these techniques, 39 companies obtained as samples. This study used the secondary data from IDX. The data collection methods used in this study was non participant observation method. The researcher used multiple linear regression as the analytical technique. SPSS 20 was used to help analyze. The result of analysis can be conclude Capital Structure had significant negative effect on profitability, Dividend policy had significant positive effect on profitability and Liquidity had positive significant effect on profitability. Keywords: profitability, capital structure, dividend policy, liquidity

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Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index

Hasanuddin Economics and Business Review ◽

10.26487/hebr.v3i3.2195 ◽

2020 ◽

Vol 3 (3) ◽

pp. 132

Author(s):

Sumani Sumani

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Fundamental Factor ◽

Negative Effect ◽

Positive Effect

This study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies.

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Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia

JAMER : Jurnal Akuntansi Merdeka ◽

10.33319/jamer.v1i1.14 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-7

Author(s):

Nova Maulud Widodo ◽

Ari Kuncara Widagdo

Keyword(s):

Human Resource ◽

Ownership Structure ◽

Stock Exchange ◽

Foreign Ownership ◽

Annual Reports ◽

Family Ownership ◽

Control Variables ◽

Accounting Disclosure ◽

Human Resource Accounting ◽

Resource Accounting

Abstract— This study aims to analyze and test the ownership structure influence on the human resource accounting disclosure (HRAD). This study empirically examine the influence of ownership structure that is foreign ownership and family ownership on the HRAD. Control variables on this study are firm SIZE, CAR, LDR, and AGE. This study used secondary data obtained through the Indonesia Stock Exchange. HRAD is measured using an index Mamun. The sample was banking companies listed on the Indonesian Stock Exchange 2011-2014 period selected through purposive sampling method. Total annual reports used for analysis were 133 reports. Methods of data analysis in the study using multiple linear regression with SPSS software. The structure of ownership in this study by considering authenticity. In this study, foreign ownership and family ownership is measured by two measurements. The measurement foreign ownership results showed no influence on the HRAD. Family ownership using the first measurement has no influence on HRAD, while using the second measurement significant negative influence. Control variables in this study is the company SIZE and AGE and have positive influence on the HRAD. While the CAR and LDR have negative inluence on the HRAD. Keywords—: human resource accounting disclosure; ownership structure; banking company.

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