Pengaruh Profitabilitas,Leverage terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2018

This study aims to determine the effect of profitability and leverage on the disclosure of the coal sub-sector mining. Human Resource Accounting is very important role in a company, because human resources are seen as valuable assets. Researchers want to know the difference in average human resource accounting on the IDX. The population in this study is the coal subsector mining company in 2017-2018, amounting to 20 companies and the sample used is purposive sampling. Data collection techniques using secondary data. The results of this study in multiple regression testing that profitability affects the disclosure of human resource accounting and in the multiple regression testing leverage affects the disclosure of human resource accounting.