FACTORS AFFECTING THE AREA OF HRM ACCOUNTING DISCLOSURE IN COMPANIES

Abstract Human resources are one of the important aspects in the process of achieving certain goals. Human resources are meaningful to function in carrying out operational activities, using other resources in carrying out business strategies to the fullest. This research is included in quantitative descriptive research. Descriptive research is a way to check the status of a group of people, objects, and a set of circumstances, a system of thought, or a class of events in the present. Human resources that are managed well by an organization will create maximum revenue for the industry. Human resources (HR) are the main elements of the organization in other elements such as capital, technology, and money because humans themselves regulate other people. Therefore, the management of human resources in the organization is a very important matter. When detailed more specifically, the aspect behind the success or failure of an industry is human. So humans are the determinants in the industry. For this reason, the appreciation for the wealth of human resources in the industry is absolutely necessary to be recognized. Human resource accounting as an approach was originally defined as the process of identifying, measuring, and communicating data about human resources in order to facilitate efficient management within an organization