Pengaruh Firm Size, Firm Age, Leverage, Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR) terhadap Human Resource Accounting Disclosure pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023

Abstract

The formulation of the problem raised in this search is the extent of the influence of firm size, firm age, leverage, Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) on human resource accounting disclosure. The aim of this research is to determine and analyze the influence of firm size, firm age, leverage, CAR, and LDR on human resource accounting disclosure. The hypothesis in this research is that firm size has a positive effect on human resource accounting disclosure, firm age has a positive effect on human resource accounting disclosure, leverage has a positive effect on human resource accounting disclosure, CAR has a positive effect on human resource accounting disclosure, and LDR has a positive effect on human resource accounting disclosure. Secondary data is carried out from www.idx.co.id and company’s official website. The analytical method used is quantitative descriptive using multiple linear regression for all proposed hypotheses. The research results show that simultaneously firm size, firm age, leverage, CAR, and LDR have a significant effect on human resource accounting disclosure. The partial test shows that only two variables have a positive effect on human resource accounting disclosure, namely firm size and leverage, while firm age, CAR, and LDR do not have a significant effect on human resource accounting disclosure.