Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia pada Perusahaan Sektor Kesehatan yang terdaftar di ISSI

This study aims to determine the effect of company characteristics on human resource accounting disclosure in healthcare companies listed on the Indonesian Sharia Stock Index for the 2022-2024 period, both partially and simultaneously. The independent variables used are company size, Return on Assets, and company age. This study uses a descriptive research method with a quantitative approach. The study uses quantitative data with purposive sampling techniques supported by secondary data derived from company annual reports. The results of the simultaneous study indicate that company size, Return on Assets, and company age do not significantly influence human resource accounting disclosure because the independent variables only explain 23.9% of the dependent variable, with the remainder influenced by other factors not examined in this study. Meanwhile, partially, company size and Return on Assets do not significantly influence human resource accounting disclosure. However, company age has a significant negative effect on human resource accounting disclosure.