Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sumber Daya Manusia

Sibarani, Gillian Pauli and Shanti*, Shanti* (2023) Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sumber Daya Manusia. Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sumber Daya Manusia, 12 (1). pp. 65-75. ISSN 2303-1727

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	Text (Pengaruh Diversifikasi Produk, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sumber Daya Manusia) 12j-Pengaruh_diversifikasi_produk_(Shanti)_hasil cek similarity.pdf Download (3MB)

Abstract

This study seeks to reveal the relationship between product diversification, leverage, profitability, and company size on human resource disclosure. These variables were chosen since they were included as factors influencing disclosure on human resources. This study used quantitative research with hypothesis testing. This study used secondary data in the form of company data taken from the annual report of manufacturing companies listed on Indonesia Stock Exchange during the period of 2016-2019. Based on the predetermined criteria, the number of research samples used was 186 data. The data analysis technique in this study used multiple linear regression.The results showed that product diversification had a positive effect on human resources disclosure. Leverage has no effect on human resources disclosure. Profitability has a positive effect on human resources disclosure. Company size has no effect on human resources disclosure.

Item Type:	Article
Uncontrolled Keywords:	Product diversification, leverage, profitability, company size, and human resource disclosure
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	16 Jan 2024 07:32
Last Modified:	16 Jan 2024 07:32
URI:	http://repository.ukwms.ac.id/id/eprint/38049

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