<![CDATA[This study aims to analyze the effect of biological asset intensity, public ownership concentration, and company growth on biological asset disclosure in plantation subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Biological asset disclosure is an important aspect of financial reporting transparency, particularly following the implementation of accounting standards governing the recognition, measurement, and disclosure of biological assets. This study employed a quantitative approach using a descriptive research design. The samples were selected using a purposive sampling technique, resulting in 19 companies with a total of 57 observations. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), the F-test, and the t-test with the assistance of IBM SPSS software. The results indicate that biological asset intensity has a negative and significant effect on biological asset disclosure, public ownership concentration has no significant effect on biological asset disclosure, and company growth has a negative and significant effect on biological asset disclosure. Furthermore, biological asset intensity, public ownership concentration, and company growth simultaneously have a significant effect on biological asset disclosure.]]>
Copyrights © 2026
