Pengaruh Intensitas Aset Biologis , Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Pengungkapan Aset Biologis dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021

Abstract

This research aims to determine the effect of biological asset intensity, company size, and company growth on biological asset disclosure with profitability as a moderating variable in agricultural companies listed on the Indonesian Stock Exchange (BEI) in 2017-2021. The data used in this research is secondary data obtained from www.idx.co.id and the company's official website related to research. The population used was 31 companies and the sample used was 14 manufacturing companies using the purposive sampling method, so that 70 total observations were obtained. Data was processed through multiple linear regression statistical tests using SPSS software. The results of this study indicate that company size, company growth and biological asset intensity simultaneously have a significant effect on biological asset disclosure. Partially, biological asset intensity has a positive effect on biological asset disclosure, company size has a negative effect on biological asset disclosure, and company growth has no effect on biological asset disclosure. The results of research related to moderating variables show that profitability can moderate the influence of biological asset intensity, company size and company growth on biological asset disclosure.