PENGARUH KARAKTERISTIK PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN HRA (Studi Empiris Pada Perusahaan LQ45 Sektor Non Keuangan Yang Terdaftar di BEI tahun 2016)
| Main Author: | Ayustin, Aknes Melani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39989/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39989/2/BAB%20I.pdf http://eprints.umm.ac.id/39989/3/BAB%20II.pdf http://eprints.umm.ac.id/39989/4/BAB%20III.pdf http://eprints.umm.ac.id/39989/5/BAB%20IV.pdf http://eprints.umm.ac.id/39989/6/BAB%20V.pdf http://eprints.umm.ac.id/39989/7/LAMPIRAN.pdf http://eprints.umm.ac.id/39989/ |
Daftar Isi:
- This research aims to demonstrate the effect of firm characteristic and to HRA disclosure. The population in this research is the LQ45 company non financial sector that is listed on the Stock Exchange in the 2016 with a sample of 37 companies. The variable in the research independent variables is firm characteristic and profitability, the dependent variable is a HRA disclosure. Data were analyzed using SEM-PLS with WarpPLS 6.0. The results show that there are negative influence between firm characteristic and HRA disclosure. This is evidenced by coefficient value -0,34 and probability value (p value) 0,01 on the significant 0,05. The results of research next is profitability show that there is influence to HRA disclosure. This is evidenced by coefficient value 0,33 and probability value (p value) 0,22 on the significant 0,05.