Pengaruh Return On Assets (ROA), Ukuran dan Umur Perusahaan terhadap Pengungkapan Akuntansi Sumber Daya Manusia di Perusahaan Farmasi Periode 2022-2025
Companies in Indonesia are not required by law to report on human resource accounting, so the amount of information each company chooses to share still varies widely. This study examines whether Return On Assets (ROA), company size, and company age explain the level of human resource accounting (HRA) disclosure among p...