This study seeks to reveal the relationship between product diversification, leverage,
profitability, and company size on human resource disclosure. These variables were chosen …

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and
to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender …

A different perspective of management and shareholders may cause conflict that hampers
long-term organizational objectives. Human Resources Accounting (HRA) as an element of …

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas dan Asset Utilization
terhadap Pengungkapan Akuntansi Sumber Daya Manusia dengan Ukuran Perusahaan …

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 …

This research aimed to examine the effect of CSR disclosure and company size on the
Company's financial performance with intellectual Capital as a moderator. The population in …

Penelitian ini bertujuan untuk menguji pengaruh diversifikasi produk, kepemilikan asing,
usia listing, dan leverage terhadap pengungkapan akuntansi sumber daya manusia …

The purpose of this study is to ascertain how firm size, profitability, and institutional
ownership relate to accounting disclosures related to human resources. The reason this …

Sumber daya manusia (SDM) mulai menjadi perhatian banyak pihak seiring perkembangan
dunia usaha yang semakin pesat, dan merupakan salah satu aset penting di perusahaan …

Penelitian ini bertujuan untuk mengetahui apakah umur perusahaan, ukuran perusahaan,
profitabilitas dan leverage berpengaruh terhadap pengungkapan akuntansi sumber daya …