Luthfiyanti, Destriyana, AND 		Sulistyowati, Erna.
"THE EFFECT OF PROFITABILITY AND COMPANY AGE ON HUMAN RESOURCE ACCOUNTING DISCLOSURE IN IDX-LISTED BANKING COMPANIES" <em>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</em> [Online], Volume 10 Number 2 (30 September 2025)