Dependent Variable Independent Variable

No Identitas (Last Name, Tahun) Metode Hasil

Variable Ukuran V1 Ukuran V2 Ukuran V3 Ukuran V4 Ukuran V5 Ukuran
Content Analysis
(sentence
frequency of
Total Long Term High/Low Degree of Positive antara HR
The Impact of Human Resource Disclosure on Corporate Image Corporate Good Reputation Index of HR Type of Herfindahl reference using
1 Index Corporate Size Value of Leverage Debt / Competition Content Disclosure dengan
(Dominguez, 2011) Reputation Index Disclosure Industry Index Frederikson
Asset Equity Index Ratio Image Perusahaan
Indicator)

Regresi

Provision of
Content Analysis
Closing Day Human Capital
(sentence
of the Information is
frequency of
Quarter Book values Human Deutsche value relevan, but
Share Price of Net Income per Type of reference using
2 Value Relevance of Human Capital Information (Gamerschlag, 2012) which of equity per Capital Index Borses Year not immediately.
Common Shares Shares Industry Frederikson
annual shares Information Classification Ada hubungan
Indicator)
report was positif antara
published Human Capital
Regresi
Information dan
Share Price

Terdapat
perbedaan
Intention to use the dampak
HR Capital pengungkapan HR
Information in Capital terhadap
Influence of Human Resource Capital Information Disclosure on Investors' making decision HRC keputusan
3 Kuesioner
Share Investment Intention (Mariappanadar, 2016) relating to investing Information investor dalam
equities in banking pengambilan
industry (Buy, Hold keputusan untuk
on to, Sell) membeli,
menahan, atau
menjual saham
Perusahaan pada
Content Analysis
Tipe Informasi yang negara yang
(incl. word count,
diungkapkan berbeda,
Human Resource Information Disclosure in Annual Reports: An sentence frequency
4 perusahaan di memberikan
International Comparison of reference using
masing-masing pengungkapan
its own list of
negara terkait HRC yang berbeda-
items)
beda
 Informasi yang
disajikan sangat
Perbedaan Interviewed terbatas dan
informasi yang cenderung
Human Capital Disclosures in developing countries: Figureheads and diharapkan investor Content Analysis of menyajikan
5
Value Creators (Huang, 2013) dengan informasi annual reports informasi
yang disajikan based on Guthrie mengenai petinggi
terkait HRC and Petty's, 2000) perusahaan.
Informasi ini
memiliki dampak
yang kecil dan
tidak signifikan
industry type is an
Ordinary Least important
Determinants of intellectual capital disclosure: evidence from Australia Information
6 IC Disclosures size leverage Square (OLS) determinant of the
(Bruggen, 2009) Asymmetry
regression disclosure level of
IC
Content Analysys
difference (word count)
logarithm of
between a Content use Adanya korelasi
logarithm of market the difference
Intellectual capital disclosure and market capitalization frequency of firm’s Guthrie, 2003 positif antara
7 capitalization of between total
(Abdolmohammadi, 2005) IC disclosure ROA and its Sveiby, 1997 pengungkapan
firm i in year t assets and total
industry Rivette and Kline, Intellectual Capital
liabilities
average. 2000 dan Market
Stewart, 1994 Capitalization