I would venture to guess that they are indifferent to human urine for the most part or possibly deterred by human smells at the very least. If a wild bear catches a whiff of human urine out in the woods I doubt it is going to start heading in that direction because it is attracted by it. Now maybe some bear might be curious but most in the backcountry don't seem to be actively seeking out contact with humans unless they have been fed and in that case they are coming for the food. On the contrary most get moving as quick as they can in the opposite direction as soon as they hear or smell people.
That being said I have had many close encounters with them including one near #24 this year that wasn't so scared. However 9 times out of 10 they turn tail and run away as fast as they can.