COMPANY CHARACTERISTICS AND OWNERSHIP STRUCTURE IN HUMAN RESOURCE ACCOUNTING

Abstract

This research examines the influence of profitability, product diversification, and ownership structure on the accounting disclosure of human resources in food and beverage companies listed on the Indonesia Stock Exchange from 2019-2022. The study utilizes a literature review approach, examining various relevant human resource accounting disclosure articles. The research findings from various literature reviews indicate that human resource accounting is influenced by product diversification and ownership structure within companies.

 

Keywords: Characteristics, Ownership Structures, Accounting Disclosures