This research determined the factors influencing human resource accounting disclosures, including company size, profitability, leverage, and age. This research uses literature studies by reviewing relevant articles based on signal and agent theory. Research results from various literature studies show that company size and age do not significantly affect human resource accounting disclosures and that profitability and leverage significantly affect human resource accounting disclosures. The literature review shows that company size, profitability, leverage, and age influence human resource accounting disclosures. We know the importance of human resource accounting disclosures in company financial reports to show that the company can compete and survive the challenges of the times. Human resource accounting disclosures are identified as an essential factor in the company's progress and as information for interested parties.