The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia

Abstract

Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is significant positive relationship between firms’ performance and leverage towards human capital disclosure. This study discovered among the human capital characteristics, employee benefit has the highest value on human capital disclosure for Financial sector in Malaysia followed bytraining of employee, Occupational Safety and Health Administration (OSHA) and the lowest value is descriptive employee.This study usesdescriptive analysis, content analysis, correlation analysis, and regression analysisto test and analyse the dependent variables and independent variables of this study. The results of this study should be great importance tomany parties such as employees, stakeholder, government, researcher and university in making right decision with regard to human capital disclosure. Keywords:Human Capital Disclosure, Performance, Leverage, Financial Sector