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The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia

Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is sign...

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Main Authors: Nazaria, Md. Aris, Nurul Hamizah, Rahmat, Salawati, Sahari
Format: Article
Language:English
Published: UNIMAS Publisher 2020
Subjects:
HF5601 Accounting
Online Access:http://ir.unimas.my/id/eprint/46494/1/URAF2020_TheDeterminantsOfHumanCapitalDisclosureForFinancialSectorInMalaysia%20%281%29.pdf
http://ir.unimas.my/id/eprint/46494/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/2818
https://doi.org/10.33736/uraf.2818.2020
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spelling my.unimas.ir-464942024-10-28T07:58:02Z http://ir.unimas.my/id/eprint/46494/ The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia Nazaria, Md. Aris Nurul Hamizah, Rahmat Salawati, Sahari HF5601 Accounting Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is significant positive relationship between firms’ performance and leverage towards human capital disclosure. This study discovered among the human capital characteristics, employee benefit has the highest value on human capital disclosure for Financial sector in Malaysia followed by training of employee, Occupational Safety and Health Administration (OSHA) and the lowest value is descriptive employee. This study uses descriptive analysis, content analysis, correlation analysis, and regression analysis to test and analyse the dependent variables and independent variables of this study. The results of this study should be great importance to many parties such as employees, stakeholder, government, researcher and university in making right decision with regard to human capital disclosure. UNIMAS Publisher 2020 Article PeerReviewed text en http://ir.unimas.my/id/eprint/46494/1/URAF2020_TheDeterminantsOfHumanCapitalDisclosureForFinancialSectorInMalaysia%20%281%29.pdf Nazaria, Md. Aris and Nurul Hamizah, Rahmat and Salawati, Sahari (2020) The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia. UNIMAS Review of Accounting and Financ, 4 (1). pp. 55-68. ISSN 2590-3543 https://publisher.unimas.my/ojs/index.php/URAF/article/view/2818 https://doi.org/10.33736/uraf.2818.2020
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Nazaria, Md. Aris
Nurul Hamizah, Rahmat
Salawati, Sahari
The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
description Disclosure of human capital is evolving and has rapidly emerged as a critical area of focus through the lens of stakeholders. This study analyses the factors influencing human capital disclosure for financial sector in Malaysia from 2013 to 2017. The result of this study reported that there is significant positive relationship between firms’ performance and leverage towards human capital disclosure. This study discovered among the human capital characteristics, employee benefit has the highest value on human capital disclosure for Financial sector in Malaysia followed by training of employee, Occupational Safety and Health Administration (OSHA) and the lowest value is descriptive employee. This study uses descriptive analysis, content analysis, correlation analysis, and regression analysis to test and analyse the dependent variables and independent variables of this study. The results of this study should be great importance to many parties such as employees, stakeholder, government, researcher and university in making right decision with regard to human capital disclosure.
format Article
author Nazaria, Md. Aris
Nurul Hamizah, Rahmat
Salawati, Sahari
author_facet Nazaria, Md. Aris
Nurul Hamizah, Rahmat
Salawati, Sahari
author_sort Nazaria, Md. Aris
title The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
title_short The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
title_full The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
title_fullStr The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
title_full_unstemmed The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia
title_sort determinants of human capital disclosure for financial sector in malaysia
publisher UNIMAS Publisher
publishDate 2020
url http://ir.unimas.my/id/eprint/46494/1/URAF2020_TheDeterminantsOfHumanCapitalDisclosureForFinancialSectorInMalaysia%20%281%29.pdf
http://ir.unimas.my/id/eprint/46494/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/2818
https://doi.org/10.33736/uraf.2818.2020
_version_ 1814942179596959744
score 13.223943

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