Pengaruh Firm Size, Leverage, Profitability, dan Firm Age terhadap Human Resource Accounting Disclosure pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study aims to determine the effect of firm size, leverage, profitability, and firm age on human resource accounting disclosure (HRAD). This type of research is quantitative causal associative in nature using population data from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study was purposive sampling and obtained data that passed the criteria as many as 34 companies with 170 observations. The type of data used is secondary data obtained from the site www.idx.co.id and the official website of each company. The analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression and hypothesis testing. The results showed that HRAD is partially influenced by firm size and leverage positively and significantly. Meanwhile, profitability and firm age variables partially have no effect on HRAD.