Pengungkapan Aset Biologis dan Faktor yang Mempengaruhinya pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to examine and determine the effect of biological asset intensity, KAP type, ROA and ownership concentration on biological asset disclosure using company size as a control variable both partially and simultaneously in agricultural companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data that obtained from the Indonesia Stock Exchange and the website of each company using a sample of 16 companies. The sampling technique method is purposive sampling. The observations of this study are analyzed using multiple linear regression analysis using software SPSS 29. The results of this study partially indicate ROA and ownership concentration have no significant effect on disclosure of biological assets while biological asset intensity has a positive and significant effect on disclosure of biological assets, and KAP type has a negative and significant effect on disclosure of biological assets. The results also show that the company size as control variable has a positive effect on the disclosure of biological assets. Simultaneously biological asset intensity, KAP type, ROA, and ownership concentration all have an effect and significant on disclosure of biological assets.