Pengaruh Managerial Ownership, Ownership Concentration, Profitability, Auditor Type, dan Leverage Terhadap Biological Asset Disclosure Pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Abstract

This research aims to determine the influence of managerial ownership, ownership concentration, profitability, auditor type, and leverage on biological asset disclosure in agricultural companies. The population in this research is all agricultural companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. This type of research is quantitative research. This research used a purposive sampling method and obtained a sample of 93 agricultural company financial reports. The data used is secondary data obtained from the Indonesian Stock Exchange. The analytical method used in this research is multiple linear regression analysis which is processed using the SPSS Version 26 program. The result of research and data analysis it shows that managerial ownership, ownership concentration and profitability have no effect on biological asset disclosure. Meanwhile, auditor type and leverage have an effect on biological asset disclosure.