Article Per Year (5 Year)
p-Index From 2020 - 2025
2.127
P-Index
This Author published in this journals
All Journal Jurnal Bahtera - Jurnal Pendidikan Bahasa dan Sastra Indonesia Krisna: Kumpulan Riset Akuntansi Value Added : Majalah Ekonomi dan Bisnis Jurnal Keperawatan Respati Yogyakarta GEMA KESEHATAN LINGKUNGAN Jurnal Kebidanan Harapan Ibu Pekalongan Jurnal Litbang Kota Pekalongan Jurnal Pembelajaran Fisika Jurnal Bastra (Bahasa dan Sastra) Jurnal Ilmu Pendidikan dan Sosial Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia PIJAR: Jurnal Pendidikan dan Pengajaran E-JRM Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Zuriah : Jurnal Pendidikan Anak Usia Dini
MIFTACHUL JANNAH
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Krisna: Kumpulan Riset Akuntansi

 1 
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS (Perusahaan Agrikultur Yang Terdaftar Di BEI Periode 2020 – 2022) Miftachul Jannah; Novi Wulandari Widiyanti; Sudarno
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.284-298

Abstract

Biological assets like plants and animals have unique characteristics that differentiate them from other investments. The importance of disclosing biological assets is reflected in the accounting standard PSAK 69, which emphasizes the need for transparent financial and non-financial information. This research aims to test and analyze the influence of biological asset intensity, company size, ownership concentration, profitability, and leverage on biological asset disclosure. This quantitative research uses the explanatory research method, and the data source used is secondary data obtained from the BEI (Indonesian Stock Exchange) for the 2020-2022 period. The data analysis technique uses the multiple linear regression analysis method, processed using SPSS 25. The research results show that the biological asset intensity variable has a positive effect on biological asset disclosure, the company size variable harms biological asset disclosure, the ownership concentration variable has a positive impact on biological asset disclosure, the profitability variable has a positive effect on biological asset disclosure, and the leverage variable harms biological asset disclosure.
Co-Authors Agni Herlin Apisah Alex Harijanto Alfian Setya Nugraha Annisa Purwani Anonim, Tri Bambang Sunarko Fritria Dwi Anggraini Hanissa, Rahayu Irma Megawati Kartika Sari Khalikussabir, Khalikussabir Koerniasari . Mardi Hartono Ni'matul Ulya Novi Wulandari Widiyanti Nur Masruroh Nur Zuwariyah Putri Andanawarih Setia Iriyanto Shalihat NurFitriyah.S Siti Ning Farida Sonja Andarini Sudarno Supendi, Dede Suwardi Suwardi Wini Wapiroh Yulanda Sispita Sari Yushardi Yushardi