FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BEI 2012 - 2014

Abstract The objective of this research is to investigate the factors that influence human resource accounting disclosure. The human resource accounting indeks (HRADI) methode is used to measured of human resource accounting disclosure. Human resource accounting disclosure (HRAD) in this research is measured with Mamun (2009) indeks. This study uses data from annual reports of 15 publicly listed real estate companies in Indonesian Stock Exchange between the years 2012 to 2014. The results showed real estate company in Indonesian averagely 46,4% of human resource accounting disclosure indeks. The test results support the research hypothesis for variable product diversification, human resource cost disclosure, company size and profitability. Product diversification and profitability variable does not support the research hypothesis. This is an indication that the necessary standards for the human resource accounting disclosure. considering the human resource is an important aspect in the success of the business. Keywords: The human resource accounting indeks (HRADI), human resource, human resource accounting disclosure (HRAD), human resource cost disclosure, and real estate company