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The Determinants of Human Resource Disclosures in ASEAN

Accounting Analysis Journal · Vol. 10 No. 1 (2021) · hlm. 55–61

DOI
10.15294/aaj.v10i1.44515
ISSN
2502-6216, 2252-6765
Terbit
2021-03-09
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Fitrarena Widhi RizkyanaState University of Semarang2
Leny OktavianawatiState University of Semarang2
Hasan MukhibadState University of Semarang2
Alda Permata SariState University of Semarang1
Istiqomah IstiqomahState University of Semarang1
Ain HajawiyahState University of Semarang1
Anugrah Rinata PerdanaState University of Semarang1
Prabowo Yudo JayantoState University of Semarang1
Hamzah Fahreza GymnastiarState University of Semarang1
Tri Susilo Wahyu AjiState University of Semarang1
Linda AgustinaState University of Semarang1
Meilani Intan PertiwiState University of Semarang1
KusumantoroState University of Semarang1
WidiyantoState University of Semarang1
SulhadiAfiliasi tidak diketahui1
Indah AnisykurlillahState University of Semarang1
Teguh Hardi RaharjoState University of Semarang1
Ahmad NurkhinState University of Semarang1
Trisni SuryariniState University of Semarang1
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Determinants of Human Resource Disclosures in ASEAN</dc:title>
	<dc:creator>Adila, Arina</dc:creator>
	<dc:creator>Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:description xml:lang="en-US">This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study.
Keywords:&amp;nbsp;Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-03-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/44515</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i1.44515</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 1 (2021): March; 55-61</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/44515/18483</dc:relation>
</oai_dc:dc>