| dc.contributor.author | Florensia, Elvina | |
| dc.date.accessioned | 2026-02-02T09:09:49Z | |
| dc.date.available | 2026-02-02T09:09:49Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/9131 | |
| dc.description | The efficiency of human resource management within a company plays an important role in supporting competitiveness and competitive advantage. Indonesia experienced a decline in its competitiveness ranking in 2019 due to an increase in digitalization that was not balanced with human resource capabilities. Otoritas Jasa Keuangan in 2020 published the Master Plan for the Financial Services Sector which revealed that digitalization challenges should be followed by the quality of human resources. Human capital disclosure shows how much the company performs human resource management efficiency and responds to existing challenges so that it becomes a positive signal for the company to stakeholders. Disclosure of human resources can be driven by internal factors (committee audits and human resource performance) and external (audit quality). The purpose of this study was to determine the effect of audit committee characteristics, human capital performance, and audit quality on Human capital disclosure. The sample used in this research is 54 financial services sector companies listed on the Indonesia Stock Exchange in 2020-2021. This research uses secondary data that comes from annual reports and company financial statements. Data analysis used multiple linear regression using STATA software version 16. The results of the study proved that the audit committee's financial expertise and audit quality had a positive effect on human capital disclosure. The human capital performance variable has a negative effect on human capital performance. However, the variables of audit committee size and frequency of audit committee meetings have no effect on the performance of human capital. | en_US |
| dc.description.abstract | Efisiensi pengelolaan sumber daya manusia dalam perusahaan berperan penting dalam mendukung daya saing dan keunggulan kompetitif. Indonesia mengalami penurunan peringkat daya saing pada tahun 2019 akibat peningkatan digitalisasi yang tidak diimbangi kemampuan sumber daya manusia. Otoritas Jasa Keuangan pada tahun 2020 menerbitkan Master Plan Sektor Jasa Keuangan yang mengungkapkan tantangan digitalisasi seharusnya diikuti dengan kualitas sumber daya manusia. Human capital disclosure menunjukkan seberapa besar perusahaan melakukan efisiensi pengelolaan sumber daya manusia dan menjawab tantangan yang ada sehingga menjadi sinyal positif perusahaan pada stakeholders. Pengungkapan sumber daya manusia dapat didorong oleh faktor internal (komite audit dan kinerja sumber daya manusia) dan eksternal (kualitas audit). Tujuan penelitian ini adalah untuk mengetahui pengaruh audit committee characteristic, human capital performance, dan audit quality terhadap human capital disclosure. Sampel yang digunakan dalam penelitian ini adalah 54 perusahaan sektor jasa keuangan yang terdaftar pada Bursa Efek Indonesia tahun 2020-2021. Penelitian menggunakan data sekunder yang berasal dari laporan tahunan dan laporan keuangan perusahaan. Analisis data menggunakan regresi linier berganda dengan menggunakan software STATA versi 16. Hasil penelitian membuktikan audit committee financial expertise dan audit quality berpengaruh positif terhadap human capital disclosure. Variabel human capital performance berpengaruh negatif terhadap human capital performance. Namun, variabel audit committee size dan audit committee meeting frequency tidak berpengaruh terhadap human capital performance. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | UNIVERSITAS CIPUTRA SURABAYA | en_US |
| dc.subject | human capital disclosure, audit committee characteristic, human capital performance, dan audit quality. | en_US |
| dc.subject | human capital disclosure, audit committee characteristics, human capital performance, and audit quality. | en_US |
| dc.title | PENGARUH AUDIT COMMITTEE CHARACTERISTIC, HUMAN CAPITAL PERFORMANCE, DAN AUDIT QUALITY TERHADAP HUMAN CAPITAL DISCLOSURE | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.nim | 0106041910008 | |
| dc.identifier.dosenpembimbing | Kazia Laturette | |
