ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

Amir Hamzah

Abstract


This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.

This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.

The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources.

Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report

Full Text:

PDF

References


Flamholtz, Eric. 1973. A model for human resource valuation: Astochastic process with service rewards, The Accounting Review 253-2667.

Flamholtz, Eric. 1985. Human Resource Accounting. San Fransisco: Jossey-Bass Publisher.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 (edisi kelima). Semarang: Badan Penerbit Universitas Diponegoro.

Gujarati, Damodar N. 2003. Basic Econometrics. New York: McGraw-Hill.

______. 2004. Basic Econometric. New York: McGraw-Hill Higher Education .

Indriantoro, N dan B. Supomo. 2002. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Pertama. Yogyakarta: BPFE.

Matz, Adolph; and Milton F.Usry., 1990. Akuntansi Biaya Perencanaan dan Pengendalian, edisi ke 8. Jakarta: Penerbit Erlangga.

Sarwoko, 2005, Dasar-dasar Ekonometri, Penerbit Andi, Yogyakarta.

Singgih Santoso dan Tjiptono. 2001. Riset Pemasaran Konsep dan Aplikasi dengan SPSS. Elex Media Komputindo. Jakarta.

Sugiyono.2010 Metode Penelitian Bisnis Bandung : Alfabeta.

_____. 2011. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta

Suliyanto. 2008. Teknik Proyeksi Bisnis : Teori dan Aplikasi dengan Microsoft

Excel. Penerbit ANDI. Yogyakarta.

______. 2011. Ekonometrika Terapan: Teori & Aplikasi dengan SPSS. Penerbit Andi. Yogyakarta.

Tunggal, W. Amin. 1995. Akuntansi Sumber Daya Manusia. Jakarta: PT Rineka Cipta.

Tunggal, W. Amin. 2001. Internal Auditing (Suatu Pengantar). Jakarta: Harvarindo

Velasquez, Manuel G. (2.012). Business Ethics: Concepts and Cases, Edition Seventh. New Jersey: Pearson.

Watts, R. L. dan J. L. Zimmerman. 1986. Positive Accounting Theory. USA: Prentice-Hall Inc.

Wild, Jhon. J, K. R. Subramanyam, 2010, Analisis Laporan Keuangan, Salemba Empat, Jakarta.

Winarno, Wing Wahyu. 2009. Analisis Ekonometrika dan Statistika dengan

Eviews. UPP STIM YKPN. Yogyakarta




DOI: https://doi.org/10.25134/jrka.v4i1.1334

Refbacks

  • There are currently no refbacks.