FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR

Abstract

This research aimed to examine the effect of biological assets intencity, Leverage, profitability, company’s growth, liquidity, and firm size on the biological assets disclosure of agricultural companies. Furthermore, the research population used all the agricultural companies listed on The Indonesia Stock Exchange (IDX) in periods of 2017 until 2020. The research was quantitative. Moreover, the research sample used 80 financial statements taken by a purposive sampling method. Furthermore, the analysis method used multiple linear regression which was processed with the SPSS 25 version. The research result showed that intensity of biological assets, Leverage, profitability, firm growth, and liquidity did not have any effect on the disclosure of biological assets of the agricultural companies listed on The Indonesia Stock Exchange (IDX) in periods of 2017 until 2020. On the other hand, firm size had a positive effect on the disclosure of biological assets of the agricultural companies listed on The Indonesia Stock Exchange (IDX) in periods of 2017 until 2020.