THE INFLUENCE OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, KAP TYPE, AND PROFITABILITY ON DISCLOSURE OF BIOLOGICAL ASSETS
Article Sidebar
Main Article Content
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.
Article Details
References
Ardhani, L., Subroto, B., & Hariadi, B. (2019). Does auditor independence mediate the relationship between auditor rotation and audit quality? Jabe (Journal of Accounting and Business Education), 4(1), 1–10.
Duwu, MI, Daat, SC, & Andriati, HN (2018). The Effect of Biological Asset Intensity, Company Size, Ownership Concentration, Type of Cap, and Profitability on Biological Asset Disclosure (In Agricultural Companies Listed on the Indonesia Stock Exchange 2012-2016 Period). Regional Journal of Accounting & Finance, 13(November), 56–75.
Gonçalves, R., & Lopes, P. (2014). Firm-specific Determinants of Agricultural Financial Reporting. Procedia - Social and Behavioral Sciences, 110, 470–481. https://doi.org/10.1016/j.sbspro.2013.12.891
Gustria, U., & Sebrina, N. (2020). The Influence of Profitability, Company Size, and Cap Type on Biological Asset Disclosure. Journal of Exploratory Accounting, 2(1), 2362–2372. https://doi.org/10.24036/jea.v2i1.217
Handayati, P., Tham, YH, Yuningsih, Y., Rochayatun, S., & Meldona. (2022). Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia. Journal of Corporate Accounting & Finance, 33(3), 65–78.
Handry, M. (2020). Analysis of the Effect of Capital Structure and Company Size on Firm Value with Profitability as Mediation. Journal of Business and Economics, 1(1), 24–37.
Jannah, M. (2020). Frida. (2017). "The Influence of Biological Asset Intensity, Company Size, Ownership Concentration, and Type of KAP on Disclosure of Biological Assets (In Agricultural Companies Listed on the Indonesia Stock Exchange Period 2012-2015)". University repository. 2013–2015.
Joulanda, R. (2021). The Influence of Company Characteristics on Disclosure of Biological Assets of Wahidahwati Agricultural Company, Indonesian College of Economics (STIESIA) Surabaya. Journal of Accounting Science and Research, 10(2), 1–20.
Khasanah, U. (2022). Innovation and Islamic Financial Fatwa Improving Agricultural Productivity. EL DINAR: Journal of Sharia Finance and Banking, 10(2), 130–147. https://doi.org/10.18860/ed.v10i2.17434
Lestari, IF, & Oktaviana, UK (2020). The Role of the Audit Committee and the Sharia Supervisory Board on the Quality of Financial Reports (Case Study of BPRS in East Java). El Dinar, 8(1), 29. https://doi.org/10.18860/ed.v8i1.7611
Owusu-ansah, S. (1998). The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe. 33(5), 605–631.
PRAMITASARI, RKDWI (2018). The Effect of Firm Level Factors on Disclosure of Biological Assets in Plantation Companies Registered on the IDX in 2012-2016. Airlangga University.
Putri, MO, & Siregar, NY (2019). The Influence of Biological Asset Intensity, Company Size, Managerial Ownership, and Type of Cap on Disclosure of Biological Assets. Journal of Accounting and Finance, 10(2), 44. https://doi.org/10.36448/jak.v10i2.1288
Rachmawati, D., & Pinem, DB (2015). Effect of Profitability, Leverage and Firm Size on Firm Value. Journal of Equity, 18(1), 1. https://doi.org/10.34209/.v18i1.456
Rachmawati, Y., Oktariyani, A., & Ermina, E. (2019). Implementation of PSAK 69-Based Biological Asset Accounting Treatment Effective January 1, 2018 for Plantation Companies (Case Study of PT.PP London Sumatra Indonesia, Tbk). Accounting and Management, 14, 130. https://doi.org/10.30630/jakmenpnp.14.2.181
Rahman, A., & Octaviani, E. (2021). Analysis of labor productivity in the agricultural sector and poverty in Indonesia. National Seminar on Variance (Articulation-Research Venue, Innovation, Resonance-Theory, and Statistical Applications), 2020, 39–48.
Sendri, S. (2019). The Effect of Institutional Ownership Structure and Firm Size on Dividend Policy with Sales Growth as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2014-2016. King Ali Hajj Maritime University.
Widowati, AI (2011). Factors Affecting Reporting of Intangible Assets in Companies Listed on the IDX. Paper Presented at the 2011 National Seminar on Indonesian Economic, Accounting and Business Updates.
Yurniwati, Y., Djunid, A., & Amelia, F. (2018). Effect of biological asset intensity, company size, ownership concentration, and type of firm against biological assets. The Indonesian Journal of Accounting Research, 21(1).