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All Journal E-JURNAL AKUNTANSI
Sudirman Sudirman
Fakultas Bisnis dan Manajemen, Universitas Internasional Batam
Economics, Econometrics & Finance

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Peran Pengungkapan Aset Biologis dalam Memediasi Hubungan Profitabilitas, Ukuran Perusahaan, dan Penilaian Perusahaan Egnes Egnes; Mavrict Josephino; Sudirman Sudirman; Jecelyn Angelica; Iwan Suhardjo; Meiliana Meiliana
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p03

Abstract

The aim of the research is to empirically prove the influence of profitability, company size, and disclosure of biological assets on company valuation. The method used in research is a quantitative method. The sample in this research was 96 observations of agricultural companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. Research testing and analysis uses descriptive analysis methods and analytical analysis with multiple linear regression. Based on the test results, profitability has no effect on company assessment. Meanwhile, company size and disclosure of biological assets influence company valuation. Testing the role of biological asset disclosure as a mediating variable found that biological asset disclosure was able to mediate the relationship between company size and company valuation but was unable to mediate the relationship between profitability and company assessment. Keywords: Profitability; Firm Size; Biological Asset; Firm Valuation; PSAK 69
Co-Authors Egnes Egnes Iwan Suhardjo Jecelyn Angelica Mavrict Josephino Meiliana Meiliana