The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure

Disclosure of human resources is the science and art of managing effective workforce relationships and roles and helping to realize the goals of the company, employees, and society. Disclosure of human resources is an important aspect that needs attention from company management and stakeholders because humans are an important resource in creating quality products and services for customers. The purpose of this study was to determine the effect of organizational culture variables, independent company commissioners, institutional ownership, company size, leverage, and profitability on the disclosure of human resources. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method, in order to obtain 54 samples of companies. The type of data used is secondary data. The results showed that the firm size variable had an effect on the disclosure of human resources, while the variables of organizational culture, independent commissioners, institutional ownership, firm age, leverage, and profitability had no effect on the disclosure of human resources