Kajian Ekonomi dan Akuntansi Terapan
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Literature review: Determinan Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Manufaktur yang Terdaftar di BEI
Human Resource Accounting (HRA) disclosure reflects the extent to which a company communicates information concerning the management of its human resources to stakeholders. Previous empirical studies have not produced uniform conclusions regarding the determinants of such disclosure. This Literature
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