The Determinants Of Human Capital Disclosure For Financial Sector In Malaysia

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

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Abstract

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.

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