THE INFLUENCE OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, KAP TYPE, AND PROFITABILITY ON DISCLOSURE OF BIOLOGICAL ASSETS

Main Article Content

Farik Abdillah Nina Dwi Setyaningsih

Abstract

The potential of agriculture in Indonesia has led to many companies operating in the agricultural sector, resulting in the emergence of biological assets in financial reports. There is a transformation process in biological assets that is necessary to disclose information in the form of contributions to the company's profits. Disclosure of biological assets is crucial as it relates to the implementation of positive corporate principles. The wider the disclosure of biological assets, the better the company's performance. The purpose of this quantitative research is to understand the relationship between biological asset intensity, company size, KAP type, and profitability in disclosing biological assets. This research uses secondary data obtained from plantation companies registered with the Indonesian Stock Exchange during the 2019-2021 period. The population of this study is 25 companies, but after purposive sampling, a sample of 13 companies that meet the criteria is obtained. The data obtained is then analyzed using multiple linear regression analysis techniques using the SPSS program. The results of the study show that all independent variables simultaneously have an influence on the disclosure of biological assets in plantation companies registered with the Indonesian Stock Exchange during the period of 2019-2021. However, based on individual results, only biological asset intensity has an influence on the disclosure of biological assets. a sample of 13 companies that met the criteria was obtained. The data obtained is then analyzed using multiple linear regression analysis techniques using the SPSS program.

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How to Cite
ABDILLAH, Farik; SETYANINGSIH, Nina Dwi. THE INFLUENCE OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, KAP TYPE, AND PROFITABILITY ON DISCLOSURE OF BIOLOGICAL ASSETS. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 349-358, aug. 2023. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2284>. Date accessed: 25 apr. 2024.
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Articles

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