Determinan Pengungkapan Akuntansi Sumber Daya Manusia  Pada Perusahaan Perbankan

Bernadetha Regina Ayu Pramesti; Siti Sundari

doi:10.37479/jeej.v7i4.28105

Determinan Pengungkapan Akuntansi Sumber Daya Manusia Pada Perusahaan Perbankan

Bernadetha Regina Ayu Pramesti, Siti Sundari

Abstract

Human Resources Accounting Disclosure (ASDM) is a disclosure regarding HR as a vital asset for the company. In practice, human resource accounting (ASDM) disclosure in Indonesia is still voluntary so it is unstructured and not comparable. The aim of this research is to examine and analyze the factors that influence human resource accounting disclosure, namely company size, profitability and leverage in banking companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this research is 47 banking companies listed on the Indonesia Stock Exchange in 2019-2023. Purposive sampling was used to select a sample of 21 companies. Data analysis was carried out using multiple linear regression with SPSS 27. Research findings show that in banking companies listed on the Indonesia Stock Exchange in 2019-2023, human resource accounting disclosures are influenced by company size but not by profitability and leverage. This study highlights how company characteristics can encourage transparent disclosure and improve decision making.

Keywords

Human Resource Accounting Disclosure;Firm Size; Profitability; Leverage

Full Text:

Pdf

References

Aggarwal, K., & Verma, A. (2020). Effect of Company Characteristics on Human Resource Disclosure Index: Empirical Evidences from Indian Corporates. Management and Labour Studies, 45(1), 85–117. https://doi.org/10.1177/0258042X19890246

Aldama, R. A., Herwiyanti, E., & Srirejeki, K. (2021). Peran Mediasi Reputasi Pada Hubungan Pengungkapan Csr Terhadap Profitabilitas Bank Di Asean Dari Perspektif Green Banking. Jurnal Bisnis Dan Akuntansi, 23(1), 49–64.

Ali, M., Hossain, M. S., & Anik, R. H. (2020). Determinants of Human Resource Accounting Disclosure : An Analysis on Dhaka Stock Exchange ( DSE ) Listed Financial Institutions Determinants of Human Resource Accounting Disclosure : An Analysis on Dhaka Stock Exchange ( DSE ) Listed Financial Institutio. Jahangirnagar J Business Stud, 9(1), 181–196.

Anggaraini, N., & Fransiska, C. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Balance: Media Informasi Akuntansi Dan Keuangan, 13(2), 59–71.

Asamu, J.-O. K., Olawale, B. M., & Oluyemi, A. A. (2020). Human Resource Accounting and Disclosure: An Evolving Indicator of Performance in Selected Nigerian Stock Exchange Listed Manufacturing Companies. African Journal of Accounting and Financial Research, 3(1), 53–67.

Aulia, T., Yulinartati, & Yuliarti, N. C. (2021). Perlakuan Akuntansi Sumber Daya Manusia pada Pusat Penelitian Kopi dan Kakao Indonesia. Budgeting: Journal Of Business, Management And Accounting, 2(2), 470–483. https://journal.ipm2kpe.or.id/index.php/BUDGETING/article/download/1756/1257

Chandra, H. (2021). Pengungkapan Modal Intelektual. Jurnal Akuntansi, 13(1), 1–11. https://doi.org/10.28932/jam.v13i1.3118

Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4168084

Eksandy, A., & Sari, R. U. (2020). Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan. Jurnal Akuntansi Maranatha, 12(1), 159–177. https://doi.org/10.28932/jam.v12i1.2160

Firdausi, S., & Prihandana, W. A. (2022). Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI KEHATI Tahun 2014-2018). Jurnal Akuntansi AKUNESA, 10(02), 12–23.

Hariono, J., Orbaningsih, D., & Lisa, O. (2023). Determinants of Human Resources Accounting Disclosure and their Impact on Financial Performance as Intervening Variables. Journal of Economics, Finance and Management Studies, 06(02), 1022–1025. https://doi.org/10.47191/jefms/v6-i2-46

Irianti, T. E. (2021). Pengaruh Efisiensi Modal Kerja, Likuiditas, Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Food And Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2012-2018). BISECER (Business Economic Entrepreneurship), 4(2), 1–7.

Islam, M. A., Islam, M. M., & Islam, H. (2023). Human Resource Accounting Disclosure (HRAD) Practices: Evidence From Banking Industry in Bangladesh. Journal of Ekonomi, 5(2), 52–59. https://doi.org/10.58251/ekonomi.1307975

Istiawan, A., & Kartika, A. (2022). Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1632–1639. https://doi.org/10.32670/fairvalue.v5i3.2421

Kusumastuti, S. (2021). Company Characteristics, Performance, and Disclosure of Human Resource Accounting: Empirical Study of Banking Companies in Indonesia. Business, and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 5(1), 306–317. https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Mamun, S. A. . (2009). Human Resource Accounting Disclosure of Bangladeshi Companies and its Association with Corporate Characteristics. BRAC University Journal, 1(1), 35–43.

Mulyati, S., & Nafiza, H. (2020). Pengaruh Biaya Sumber Daya Manusia Dan Pengukuran Nilai Sumber Daya Manusia Terhadap Pelaporan Akuntansi Sumber Daya Manusia Pada Pt Bank Aceh Syariah Kantor Pusat. Jurnal Akuntansi Dan Keuangan, 8(2), 97. https://doi.org/10.29103/jak.v8i2.2562

Nugraheni, G. K., Widyastuti, S., & Fahria, R. (2021). Pengaruh Tata Kelola Perusahaan , Ukuran Perusahaan , dan Keterbukaan Massa Terhadap Pengungkapan Informasi Lingkungan. InFestasi, 17(1), 45–54.

Nuridah, S., Supraptiningsih, J. D., Sopian, & Indah, M. (2023). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Ritel. Jurnal Mutiara Akuntansi, 1(1), 155–169.

Pham, D. H., Chu, T. H., Hoang, T. B. N. H., & Lai, T. T. T. L. (2022). Human resource accounting disclosure among listed companies in Vietnam : An empirical study. Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2067025

Pham, D. H., Chu, T. H., Nguyen, T. M. G., Nguyen, T. H. L., & Nguyen, T. N. (2021). Determinants of Human Resource Accounting Disclosures : Empirical Evidence from Vietnamese Listed Companies. Journal of Asian Finance, Economics and Business, 8(7), 129–137. https://doi.org/10.13106/jafeb.2021.vol8.no7.0129

Pontoh, G. T., Arifuddin, Mangngalla’, M., & Buleng, A. A. D. L. (2021). Pengaruh Karakteristik Perusahaan, Efektivitas Komite Audit, Dan Kualitas Audit Terhadap Pengungkapan Sukarela. Accounting Profession Journal, 3(1), 36–53. https://doi.org/10.35593/apaji.v3i1.24

Purnomo, M. A., & Hariyati. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei). Jurnal Akuntansi AKUNESA, 7(1), 1–22.

Santioso, L., Alverianti, A., & Daryatno, A. B. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Akuntansi, 17(2), 111–124. https://core.ac.uk/download/pdf/326446407.pdf

Saputra, W. S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Intellectual Capital. Jurnal Akuntansi Bisnis, 13(1), 57–65. https://doi.org/10.30813/jab.v13i1.1967

Saputri, R. D., Diana, N., & Hidayati, I. (2024). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Jurnal Ilmiah Riset Akuntansi, 13(01), 243–251.

Setiabudhi, H., & Pamitkasih, M. (2023). Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perbankan di Indonesia. Monex: Journal of Accounting Research, 12(01), 52–62.

Sibarani, G. P., & Shanti, S. (2023). Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sumber Daya Manusia. Jurnal Ilmiah Mahasiswa Akuntansi, 12(1), 63–75. https://doi.org/10.33508/jima.v12i1.4834

Sinaga, R. F. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Umur Perusahaan Dan Diversifikasi Produk Terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia). Universitas Pasundan Bandung.

Sudiari, D., Nyoman, D., Werastuti, S., & Kurniawan, P. S. (2020). DETERMINAN PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA ( Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia ). 385–396.

Sundari, S., Hidayat, W., Isnalita, Nuswantara, D. A., & Run, P. (2024). Do Human Resources Accounting Disclosure Deter Investors’ Decisions In The Banking Sector? Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 12(2), 273–296. https://doi.org/10.26740/jepk.v12n2.p273-296

Sürdü, F. B., Çalıskan, A. Ö., & Esen, E. (2020). Human Resource Disclosures in Corporate Annual Reports of Insurance Companies : A Case of Developing Country. Sustainability, 12(8), 1–20.

Trisnawati, R., & Abdullah, N. H. (2021). Practices of Human Resource Accounting Disclosure : A Comparative Study across ASEAN Countries. Universal Journal of Accounting and Finance, 9(3), 306–315. https://doi.org/10.13189/ujaf.2021.090304

Ullah, A., Khan, N., & Alam, Y. (2020). Effect of Human Resource Accounting Disclosure on Financial Performance of the Firms: An Empirical Evidence of KSE 100. Journal of Innovative Research in Management Sciences, 1(2), 27–33. https://doi.org/10.62270/jirms.vi.17

Waloya, A. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sumber Daya Manusia (Studi Empiris pada Perusahaan yang Terdaftar di ISSI Tahun 2017). Institut Agama Islam Negeri Surakarta.

Yenni, E., Irman, M., & Fadrul. (2020). Pengaruh pemahaman akuntansi dan penerapan sistem informasi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah dengan kompetensi sumber daya manusia sebagai variabel moderasi (studi empiris pada Pemerintah Kota Pekanbaru). Research In Accounting Journal, 1(1), 64–88.

Yunita, N. A., & Mauliza, Y. (2020). Faktor-Faktor yang Mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Perbankan di Indonesia Periode 2016-2018. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(4), 496–508. https://doi.org/10.31842/jurnalinobis.v3i4.154

DOI: https://doi.org/10.37479/jeej.v7i4.28105