Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Pengungkapan Sumber Daya Manusia (Studi Empiris pada Perusahaan yang Terdaftar di LQ-45 Tahun 2017)

Agus Waloya
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Abstract

AbstractThis study aims to analyze the effect of company size and company age on disclosure of human resources in companies listed on the LQ45 stock index in 2017. By using a quantitative approach, the hypothesis test in this study was tested using multiple linear regression analysis. The total sample in this study were 39 companies. The results of this study indicate that the size and age of the company does not affect the disclosure of human resources. Keywords: frm size, frm age, human resources disclosure
企业规模和企业年龄对人力资源披露的影响(2017年LQ-45注册公司的实证研究)
摘要本研究旨在分析公司规模和公司年龄对2017年LQ45指数上市公司人力资源披露的影响。本研究采用定量方法,采用多元线性回归分析对假设检验进行检验。本研究的样本总数为39家公司。本研究的结果表明,公司规模和年龄对人力资源披露没有影响。关键词:企业规模、企业年龄、人力资源披露
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