PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR

Abstract

This research aimed to examine the effect of companies’ characteristics on disclosure of biological assets of agricultural companies. While the characteristic belonged to independent variables, which consisted of biological asset intensity, ownership concentration, firm size, profitability, and leverage. Meanwhile its disclosure belonged to a dependent variable. Moreover, the population was agricultural companies which were listed in Indonesia Stock Exchange during 2015-2019. Furthermore, the data collection technique used pruposive sampling. In line with, there were 15 companies as the sample. In total, there were 75 data. In addition, the data analysis technique used multiple linear regression with SPSS 20. For the research result, it concluded that biological asset intensity had a positive effect on disclosure of biological assets. Likewise, ownership concentration had a positive effect on disclosure of biological assets. On the other hand, firm size did not affect on disclosure of biological assets. Similarly, profitability did not affect on disclosure of biological assets. In contrast, leverage had a negative effect on disclosure of biological assets.
Keywords: biological asset intensity, ownership concentration, firm size, profitability, leverage