Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia terhadap Kinerja Keuangan pada Perusahaan LQ 45 di Bursa Efek Indonesia Tahun 2024

Abstract

This study aims to test and determine the effect of human resource accounting disclosure on financial performance. In this study, human resource accounting disclosure is divided into five main indicators: training, employee description, occupational health and safety (OHS), job description, and the board of directors. This study measures financial performance using profitability ratio. There are five hypotheses in this study, which are disclosure of training has a positive effect on financial performance, disclosure of employee description has a positive effect on financial performance, disclosure of occupational health and safety (OHS) has a positive effect on financial performance, disclosure of job description has a positive effect on financial performance, and disclosure of the board of directors has a positive effect on financial performance. Secondary data were collected from www.idx.co.id and official company websites. The analysis method used is quantitative descriptive analysis with multiple linear regression for all proposed hypotheses. The results indicate that simultaneously, human resource accounting disclosure has a significant effect on financial performance. Partial tests show that only two variables have a positive and significant effect on financial performance, namely disclosure related to training and job description, while disclosures related to employee description, OHS, and the board of directors do not have a significant effect on financial performance.