Pengaruh Keberadaan Dewan Komisaris Asing, Profitabilitas, Ukuran Perusahaan, dan Market to Book Value terhadap Pengungkapan Akuntansi Sumber Daya Manusia

This study aims to examine and analyze the foreign board of commissioners, profitability, firm size, and market to book value of human resource accounting disclosure. This study uses secondary data from the financial statements and annual reports of manufacturing companies in Indonesian Stock Exchange period 2014-2018. The research sample was determined by using purposive sampling method, so that samples obtained there were about 486 companies. Analysis method that use is multiple regresion analysis. Results of hypotesis testing showed the foreign board of commissioners, profitability, and firm size that affect the human resource accounting disclosure. While market to book value don’t affect the company’s human resource accounting disclosure. Keywords: Human resource accounting disclosure, the foreign board of commissioner, profitability, firm size, and market to book value