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All Journal JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Kesehatan Holistic Indonesian Journal of Medicine IJMS - Indonesian Journal on Medical Science Jurnal Ilmiah Kebidanan Indonesia (Indonesian Midwifery Scientific Journal) Adi Husada Nursing Journal Jurnal Pendidikan jurnal dikdas bantara Kosala : Jurnal Ilmu Kesehatan Jurnal Ilmiah Pendidikan Visioner (JIPV) Journal of Education Research Journal of Economics and Social Sciences Eduvest - Journal of Universal Studies DIDAKTIS: Jurnal Pendidikan Bahasa dan Sastra Indonesia ABDIMAS KOSALA : Jurnal Pengabdian Kepada Masyarakat Jurnal Terapan Pendidikan Dasar dan Menengah Prosiding Konferensi Nasional Ilmu Kesehatan STIKES Adi Husada
Warsini Warsini
STIKES PANTI KOSALA
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Journal : Eduvest - Journal of Universal Studies

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The Fair Value Measurement of Biological Assets, Disclosure of Biological Assets and Financial Performance: The Moderating Effect of Managerial Ownership Warsini, Warsini; Ferina, Ika Sasti; Relasari, Relasari
Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i11.49956

Abstract

This research aims to investigate the impact of the measurement and disclosure of biological assets on financial performance, and how this relationship is moderated by managerial ownership. Using signaling and agency theory as the theory as the theoretical foundation, the study used a sample size of 22 agricultural companies listed on the Indonesia Stock Exchange (IDX), with an observation period of 2019-2022. Panel data regression analysis was used in the study with a quantitative descriptive approach. The results show that the measurement of biological assets measured by fair value has a significant positive effect on financial performance. Other result shows an insignificant relationship between biological assets disclosure and financial performance. Regarding the moderating effect, the results demonstrate that managerial ownership significant moderating effect on the relationship between the measurement of biological assets and financial performance; meanwhile managerial ownership insignificant moderating effect on the relationship between biological assets disclosure and financial performance.
Co-Authors 'Aena, Alisa Qorry Aminingsih Sri Aminingsih, Sri Ariasti, Dinar Barros, Carmelita Budi Kristanto Budi Kristanto Budi Kristanto Catur Septiawan, Catur Chindy Maria Orizani Daeng Ayub Ditya Yankusuma Setiani Diyono, Diyono Fahrunnisa, Rizky Ayu Hendra Dwi Kurniawan, Hendra Dwi Ika Sasti Ferina, Ika Sasti Indriati, Ratna Iswati Iswati, Iswati Iyar Siswandi Khairunisa, Fatimatuzzahra M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI Munadi Munadi Paridjo Paridjo, Paridjo Pratiwi, Pegita Dwi Ratna Indriati Ratna Indriati, Ratna Relasari, Relasari Rizky Ayu Fahrunnisa Setiani, Ditya Yankusuma Siti Nur Qomariah Sri Aminingsih Sriwiyati, Lilik Umi Padmiati Wardani, Yunistya Kusuma Wardoyo, Arif Yudono, Kristophorus Divinanto Adi Yulianti, Tunjung Sri Yuni Lestari