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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Karen Aurelliza
Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Faktor Internal Perusahaan Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Karen Aurelliza; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5282

Abstract

The purpose of this study is to analyze the effect of biological asset intensity, profitability, company size, and ownership concentration on biological asset disclosure based on PSAK 241 in agricultural companies listed on the IDX, with 18 agricultural companies for the period 2018-2022 obtained through purposive sampling techniques. The findings of the study indicate a significant positive effect between biological asset intensity and ownership concentration on biological asset disclosure, which means that the company's commitment to disclosing biological assets in its annual report will increase along with the number of biological assets owned and ownership concentration.
Co-Authors Elsa Imelda