Determinants of Human Resources Accounting Disclosure and their Impact on Financial Performance as Intervening Variables

The purpose of this study is to most which indicate that human resource accounting disclosures have an influence on company performance, refers the research al Mamun (2009) and Widodo (2014). Seeing there are not many studies in Indonesia examine disclosure practices Indonesian companies their relationship it very appropriate conduct further contribute novelty research. Research can provide empirical evidence practitioners regulators has great benefits for financial performance. This a descriptive quantitative with type describing factors affect level disclosure. data used secondary from annual reports (annual reports) published Stock Exchange (IDX) through website www.idx.co.id 2017-2018 period. population object manufacturing financing listed IDX 2017-2018. sample were 113 statistical analysis multiple linear regression approach.