文章基本信息

标题：The Analysis of Factors Affecting Human Capital Disclosure
本地全文：下载
作者：Amir Mahmud ; Amir Mahmud ; Thiara Fitriyani 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：1
页码：1-9
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this study is to determine the effect of corporate firm, profitability, company’s age, type of auditor, investment on human capital on human capital disclosure. The population of this study is all high ic intensive companies by GICS listed on Indonesia Stock Exchange in 2014. Selection of the sample used in this study was purposive sampling method that produced a sample of 134 observations. The method of data analysis used was multiple regression analysis. The result of this study showed that company size and investment on human capital had positive effects on human capital disclosure while other variable had no effect on human capital disclosure. Recommendation for further study can use the population of High IC Intensive companies according to GICS and Low IC Intensive according to GICS.
其他摘要：Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, umur perusahaan, tipe auditor, investasi pada human capital terhadap pengungkapan human capital. Populasi penelitian ini adalah seluruh perusahaan high IC intensive menurut
关键词：Human Capital Disclosure; Size firm; Profitability; Age firm; Type Auditor