| dc.identifier.citation | [1] ADB. (2015). ASEAN Corporate Governance Scorecard Country Reports And Assessments 2015 : Joint Initiative Of The Asean Capital Markets Forum And The Asian Development Bank. [2] Akindehinde, O. A., Enyi, P. E., & Olutokunbo, A. O. (2015). Human Asset Accounting and Corporate Performance. American International Journal of Contemporary Research, 5(1), 45–52. [3] Al Mamun, S. A. (2009). Human Resource Accounting (Hra) Disclosure of Bangladeshi Companies and Its Association With Corporate Characteristics. BRAC University Journal, 1(1), 35–43. [4] Avazzadehfath, F., & Raiashekar. (2011). Decision-Making Based on Human Resource Accounting Information and Its Evaluation Method. Asia Journal of Finance & Accounting, 3(1). https://doi.org/10.5296/ajfa.v3i1.883 [5] Bahrami, F., Ahmadkhane, M., & Shafiee-Rodposhty, M. (2015). Relationship between Human Resource Accounting in Management Decision Mand Behavior of Employees in Company Stock Based on Structural Equation Modeling. Research Journal of Finance and Accounting, 6(19), 1–8. [6] Bhatt, P. R., & Bhatt, R. R. (2017). Corporate governance and firm performance in Malaysia. The International Journal of Business in Society, 17(5), 896–912. https://doi.org/10.1108/CG-03-2016-0054 [7] Br P, N. C. (2015). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 - 2013. Jom FEKON, 2(2), 1–15. [8] Chiplunkar, Y. V. (2016). Human Resource Accounting : Between Measurement And Reporting. Intercontinental Journal of Human Resources Research Review, 4(11), 9–13. [9] Ehikioya, B. I. (2009). Corporate governance structure and firm performance in developing economies : evidence from Nigeria. Corporate Governance, 9(3), 231–243. https://doi.org/10.1108/14720700910964307 [10] Enyi, E. P., & Akindehinde, A. O. (2014). Human Resource Accounting and Decision Making in Post-Industrial Economy. American International Journal of Contemporary Research, 4(2), 110–118. [11] Giovani, D. E., & Mulyana, R. A. (2017). Pengaruh Good Corporate Governance Terhadap Company Performance Pada Perusahaan Manufaktur Di Indonesia Dan Thailand. Jurnal Bisnis Dan Akuntansi, 19(1), 95–108. [12] Hendratni, T. W., Nawasiah, N., & Indriati, T. (2018). Analisis Pengaruh Corporate Governance Terhadap Kinerja Keuangan Sektor Perbankan Yang Terdaftar Di BEI Tahun 2012-2016. Jurnal Riset Manajemen Dan Bisnis (JRMB), 3(1), 37–52. [13] IICD. (2014). Press Release Top 50 Emiten dengan Skor Terbaik berdasarkan ASEAN CG Scorcard. [14] Indarti, M. G. K., & Extaliyus, L. (2013). Pengaruh Corporate Governance Perception Index (CGPI), Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Bisnis Dan Ekonomi (JBE), 20(2), 171–183. [15] Iswara, P. W. (2014). Corporate Governance dan Kinerja Perusahaan. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 2(2), 121–131. [16] Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. Journal Of Financial Economics, 3(4), 305–360. Retrieved from http://www.sciencedirect.com/science/article/pii/0304405X7690026X [17] Justina, D., & Simamora, A. J. (2017). Moderating role of firms ’ rank in ASEAN corporate governance scorecard on effect of foreign ownership on firm value. Jurnal Siasat Bisnis, 22(2), 141–160. https://doi.org/10.20885/jsb.vol21.iss2.art4 [18] Kaur, S., Raman, V., & Singhania, M. (2016). Impact of Corporate Characteristics on Human Resource Disclosures. Asian Review of Accounting, 24(4), 390–425. [19] Khadijeh, K. P. (2015). Relationship between the Average Disclosure of Human Resource Accounting Information and Firm Value. Research Journal of Recent Sciences, 4(7), 50–54. [20] Lestari, P. P., & Cahyonowati, N. (2013). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Jasa non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2009-2011). Diponegoro Journal Of Accounting, 2(4), 1–13. [21] Melawati, Nurlaela, S., & Wahyuningsih, E. M. (2016). Pengaruh Good Corporate Governance, Csr, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan. ECONOMICA Journal Of Economic and Economic Education, 4(2), 210–226. [22] Micah, L. C., Ofurum, C. O., & Ihendinihu, J. U. (2012). Firms Financial Performance and Human Resource Accounting Disclosure in Nigeria. International Journal of Business and Management, 7(14). https://doi.org/10.5539/ijbm.v7n14p67 [23] Nugroho, F. A., & Rahardjo, S. N. (2014). Analisis Pengaruh Corporate Social Responsibility Dan Karakteristik Good Corporate Governance Terhadap Kinerja Perusahaan. Diponegoro Journal Of Accounting, 03(02), 1–10. [24] Nuswandari, C. (2009). Pengaruh Corporate Governance Perception Index Terhadap Kinerja Perusahaan Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta. Jurnal Bisnis Dan Ekonomi (JBE), 16(2), 70–84. [25] Okpako, P., Atube, E., & Olufawoye, O. (2014). Human Resource Accounting and Firm Performance. Global Journal Of Commerce & Management Perspective, 3(4), 232–237. [26] Onyinyechi, O. C., & Ihendinihu, J. . (2017). Human Resource Accounting And Financial Performance Of Firms In Nigeria : Evidence From Selected Listed Firms On The Nigerian Stock Exchange. International Journal of Interdisciplinary Research Methods, 4(2), 25–33. [27] Osman, I., Ho, T. C. F., & Galang, M. C. (2011). The relationship between human resource practices and firm performance : an empirical assessment of firms in Malaysia. Business Strategy Series, 12(1), 41–48. https://doi.org/10.1108/17515631111100412 [28] Owusu, A., & Weir, C. (2016). The governance-performance relationship : evidence from Ghana. Journal of Applied Accounting Research, 17(3), 285–310. https://doi.org/10.1108/JAAR-06-2014-0057 [29] Pramuna, R., & Raharja, S. (2013). Dampak Pengungkapan Sumber Daya Manusia Terhadap Reputasi Perusahaan. Diponegoro Journal Of Accounting, 2(3), 1–12. [30] Prince, Izedonme, F., Lucky, Odeyile, G., & Kuegbe, K. (2013). Human Resource Accounting and its Impact on Organisational Performance. Journal of Economics and Sustainable Development, 4(15), 50–56. [31] Puniayasa, I. . M., & Triaryati, N. (2016). Pengaruh Good Corporate Governance , Struktur Kepemilikan Dan Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Yang Masuk Dalam Indeks CGPI. E-Jurnal Manajemen Unud, 5(8), 5304–5332. [32] Putri, I. G. A. M. A. D. (2015). Sumber Daya Manusia , Good Corporate Governance , Dan Kinerja Perusahaan. Piramida (Jurnal Kependudukan Dan Pengembangan Sumber Daya Manusia), XI(1), 29–34. [33] S, F. A., & Suranta, S. (2018). Pengungkapan Akuntansi Sumber Daya Manusia Dan Kinerja Keuangan Perusahaan. Jurnal Akuntansi, 6(1), 62–74. [34] Sharma, C. S., & Lama, S. (2014). A Critical Evaluation of Measuring the Immeasurable : Human Resource Accounting (HRA). The International Journal of Business & Management, 2(3), 22–28. [35] Souza, G. H. C., Junior, L. A. F., Lagioia, U. C. T., & de Araujo, J. G. N. (2016). Financial Performance and Information Disclosure on Human Resources: an Analysis of Companies in The IBrX – 100 Umbelina Cravo Teixeira Lagioia. Journal of Education and Research in Accounting, 22(5), 88–102. https://doi.org/10.17524/repec.v10i1.1320 [36] Suharna, A., & Swandari, F. (2013). Pengaruh Corporate Governance Perception Index Terhadap Kinerja perusahaan dalam Masa Krisis Ekonomi Global. Jurnal Wawasan Manajemen, 1(1), 129–152. [37] Sulastri, A., Mulyati, S., & Icih. (2018). Analisis Pengaruh Asean Corporate Governance Scorecard , Leverage , Size , Growth Opportunities , Dan Earnings Pressure Terhadap Konservatisme Akuntansi ( Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terda. Accounting Research Journal of Sutaatmadja, 1(1). [38] Veno, A. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Manufaktur Go Public (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI 2011 Sampai 2013). BENEFIT Jurnal Manajemen Dan Bisnis, 19(1), 95–112. [39] Wahyudin, A., & Solikhah, B. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. The International Journal of Business in Society, 17(2), 250–265. https://doi.org/10.1108/CG-02-2016-0034 [40] Widagdo, D. O. K., & Chariri, A. (2014). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 3(2012), 1–9. [41] Widodo, N. M., & Widagdo, A. K. (2014). Struktur Kepemilikan Terhadap Pengungkapan Akuntansi Sumber Daya Manusia. Prosiding Simposium Nasional Akuntansi Mataram Lombok, 17. | id_ID |
