The effect of ownership concentration, ownership insider, and family ownership on human resources disclosure

The objective of this research is to examine the effect of ownership concentration, insider ownership, and family ownership on human resources disclosure. This study was conducted in all companies listed on the Indonesia Stock Exchange except for financial companies with code SIC 6 from 2014 to 2017. This study used multiple linear analyses with a cluster approach. Data collection methods that used in this research was the hand collecting method and content analysis. Collected data will be processed using STATA software. This study found that insider ownership and family ownership had a significant negative effect on human resources disclosure. Ownership concentration did not affect human resources disclosure.