Audit atas aset eksplorasi dan evaluasi, aset pengembangan, serta aset penambangan pada PT DMC

Deskripsi

This study aims to analyze the impact of leverage toward employee salary in public companies in Indonesia. Employee?s salary variable is employee salary expense divided by number of employees. The determinants used in this study are market leverage, size, growth oppurtinity, earnings volatility, profitability, employee productivity, unemployment. This study uses panel data regression. The results of this study indicates that there is significant negative relationship between market leverage and rate of unemployment toward employee salary expense on public companies in Indonesia for non-financial and non-utilities sector for the period of 2006-2012..