Hasil penelitian menunjukkan pengungkapan modal manusia masih beragam, dengan informasi wajib sebagai informasi yang paling banyak diungkapkan. Penelitian dilakukan dengan menggunakan metode analisis konten 40 laporan tahunan perusahaan publik di Indonesia, diikuti wawancara dengan dua perusahaan dengan pengungkapan tertinggi berdasarkan hasil analisis konten. Tujuan dari penelitian ini adalah untuk mengeksplorasi praktik pengungkapan informasi modal manusia pada perusahaan-perusahaan Indonesia dan menyelidiki faktor penentu dan manfaat yang diperoleh pemangku kepentingan dari pengungkapan informasi modal manusia. Some of the benefits include: closing information gaps about the company's challenges and achievements showing manifestation of corporate responsibility help companies to get the best human resources improve company image and presenting management commitment to the policies that have been implemented. The study found that: business focus company strategy organizational change and current issues, influenced the human capital information disclosure.
The result showed that human capital disclosures are still diverse, with mandatory information as the most disclosed information.
This research was conducted using the content analysis method of the 40 Indonesian public companies' annual reports, followed by interviews with two companies with the highest disclosures based on the results of content analysis. The purposes of this study are to explore the practice of disclosure of human capital in listed companies in Indonesia and investigate the determinant factors and the benefits obtained by stakeholders from the disclosure of human capital information. Pengungkapan, modal manusia, analisis konten Abstract
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