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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Destriyana Luthfiyanti
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional "Veteran" Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Profitability and Company Age on Human Resource Accounting Disclosure in IDX-Listed Banking Companies Destriyana Luthfiyanti; Erna Sulistyowati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.02.17159

Abstract

This study aims to examine the effect of profitability and firm age on human resource accounting disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses a quantitative approach with multiple linear regression based on secondary data obtained from company annual reports. The analysis results indicate that profitability does not significantly effect HRAD, while company age has a significant positive effect on HRAD. Simultaneously, both independent variables significantly effect HRAD, although their contributions in explaining HRAD variations remain limited. These findings imply that the operational age of a company is more relevant in encourage human resource information disclosure than financial performance. This study also highlights the importance of a company's experience and maturity in establishing more transparent non-financial reporting practices. However, the low coefficient of determination value indicates the need to include additional variables in future research to develop a more comprehensive model.
Co-Authors Erna Sulistyowati