Pengaruh Umur Perusahaan, Net Profit Margin, Kepemilikan Institusional, Leverage, Profitabilitas terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Energi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study aims to determine the effect of company age, net profit margin, institutional ownership, leverage, and profitability on human resource accounting disclosure in energy companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample was 130 observations, with purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the company age variable has a positive and insignificant effect, the net profit margin variable has a positive and significant effect, the institutional ownership variable has a negative and significant effect, the leverage variable has a negative and insignificant effect, and the profitability variable has a positive and insignificant effect