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Determinants of Human Resource Accounting Disclosures (Study on Manufacturing Companies on The Indonesia Stock Exchange)

机译：人力资源会计披露的决定因素（印度尼西亚证券交易所制造业公司）

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The purpose of this study was to empirically prove the effect of GRI guidelines, Net Profit Margin (NPM), size, company age, managerial ownership structure and product diversification toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all manufacture sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The sampling technique in this study was purposive sampling. The samples that met the purposive sampling criteria in this study were 35 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 24 software. The results showed that partially GRI guidelines, Net Profit Margin (NPM), size, company age and product diversification had a positive effect toward disclosure of human resource accounting, while managerial ownership structure negatively affected disclosure of human resource accounting.
机译：本研究的目的是经常证明GRI准则，净利润利润率（NPM），规模，公司年龄，管理人均结构和产品多样化对人力资源核算的效果。该研究是使用从公司年度报告中获得的二级数据进行定量研究。本研究的人口是在2016 - 2018年期间在印度尼西亚证券交易所上市的所有制造业公司。本研究中的采样技术是有目的采样。符合本研究中的目的采样标准的样本为35家公司。使用SPSS版本24软件的使用数据分析技术是多元线性回归分析。结果表明，部分GRI指南，净利润利润率（NPM），规模，公司年龄和产品多样化对披露人力资源核算具有积极效果，而管理产拥量结构负面影响人力资源核算的披露。

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