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Jennifer
Faculty of Economics and Business, Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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The Role of Biological Asset Disclosure in Mediating Biological Asset Intensity and Company Size on Company Performance Iwan Suhardjo; Julie Tryany; Meiliana; Erica; Arlina; Jennifer
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p03

Abstract

This research aims to examine the influence of biological asset intensity and company size on company performance with biological asset disclosure as a mediating variable in agricultural companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used was a quantitative method and a sample of 16 companies was obtained. This research uses EViews as the main data analysis tool to support the validity and consistency of the findings. The results of this study show that (1) biological asset intensity and (2) company size have a positive effect on the spread of biological assets. (3) Disclosure of biological assets has a positive effect on company performance. (4) Disclosure of biological assets cannot mediate the relationship between biological asset intensity and company performance. (5) Disclosure of biological assets can mediate the relationship between company size and company performance.
Co-Authors Arlina Erica Iwan Suhardjo Julie Tryany Meiliana