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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Telcomatics
Michael Owen
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Social Sciences

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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

 1 
PENGARUH INTENSITAS ASET BIOLOGIS, UKURAN KOMITE AUDIT DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BEI Michael Owen; Wirawan Endro Dwi Radianto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.751 KB) | DOI: 10.34308/eqien.v11i1.757

Abstract

This study aims to investigate the influence of biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise on biological asset disclosure. The samples used in this study are the agriculture companies listed on the Bursa Efek Indonesia (BEI) between 2005 and 2019. The data are collected from companies annual report. This study uses quantitative method with multiple linear regression analysis. The result shows that biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise have negative influence on the biological asset disclosure. This study contributes as literature for academics and provide perspective for all parties that have interest towards biological asset disclosure in Indonesia.
Co-Authors Agnes Kristy Fendy Cuandra Jardian, Jerry Kevin Winny Stevania Wirawan ED Radianto