Diponegoro Journal of Accounting
Volume 2, Nomor 3, Tahun 2013

DAMPAK PENGUNGKAPAN SUMBER DAYA MANUSIA TERHADAP REPUTASI PERUSAHAAN

Rachmatika Pramuna M P (Unknown)
Surya Raharja (Unknown)



Article Info

Publish Date
25 Jul 2013

Abstract

The purpose of this research is to analyze the effects of human resource disclosure on corporate image. This study attempts to examine it with 1 independent variable (human resource disclosure) and 5 control variables such as : corporate size, leverage, ROA, type of industry and ownership concentration. This research is an empirical study with purposive sampling techniques in collecting data. The population is 133 companies listed in Indonesian Corporate Image Amard 2012 with excellent result. The data obtained from secondary data on the annual report of non-financial companies in 2011. After reduces with several criteria, 48 companies non-financial are determined as research samples. The analysis technique in this study uses a linear regression analysis with help from a program named SPSS. The result indicates that human resource disclosure is significantly influence on corporate image. Furthermore, control variabels like corporate size and ROA are signicantly influence on corporate image but leverage, type of industry and ownership conscentration are does not significantly influence on corporate image.

Copyrights © 2013






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...