PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN JENIS KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS

Abstract

The objective of this research was examining the effect of the biological asset intensity, the company size, the managerial ownership, and the type of Public Accountant Firms on the biological asset disclosures of the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017. The population of this research was all agricultural companies indexed in Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 17 companies. The data analysis technique used in this research was the multiple linear regression analysis. The result of the research was that the biological asset intensity and the type of Public Accountant Firms had a significant effect on the biological asset disclosure. The company size and the managerial ownership did not have any effects on the biological asset disclosures in the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017.