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All Journal Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Suhardjo, Iwan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Co-Authors Agustinus, Viandi Andreas, Kelvin Angelica, Jecelyn Angeline angeline Annisa Auliani Ardiyanti, Windy Caroline Caroline Chrisna, Chrisna Cuandra, Aurelia Priscilla Derista, Fanny Edly, Jenny Egnes, Egnes Febriyani, Feby Fransiska Fransiska Gary, Gary Jaslyn, Jaslyn Jennifer Jennifer Julia Jurnali, Teddy Justin, Justin Kalalo, Dinna Theresia Lee, Angelica Lim, Tiffany Meiliana Meiliana Meiliana Meiviana, Meiviana Meliana Meliana Natalia, Sherly Celia Pangestu, Krisnawati Yeni Peiwen, Sally Tan Phang, Serena Putra, Darma Pratama Putri, Jenny Erika Rahman, Padli Rosana, Jackie Salmayani, Salmayani Septiany, Sheila Shelsy, Shelsy Simdy, Vivian Stefhanie, Stefhanie Suparman, Meiliana Sylvia, Sylvia Tan, Nany Tiffany, Evellyn Try Vivian Vivian Winovsky, Michelle Yusuf, Ika Oktaviani