Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Kepemilikan Manajerial, Profitabilitas dan Jenis Kantor Akuntan Publik terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Abstract

This study aims to examine the effect of Biological Asset Intensity, Company Size, Managerial Ownership, Profitability, and Type of Public Accounting Firm on Biological Asset Disclosure in Agricultural Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. This type of research is causal associative with a quantitative approach. The type of data used is secondary data on the financial statements of agricultural companies for the period 2019-2023 from the Indonesia Stock Exchange. The study used a population of 33 companies, sampling using purposive sampling technique so that a sample of 23 companies was selected with a total of 115 research observations. The data analysis techniques used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of this study prove that partially, Biological Asset Intensity has a positive effect on Biological Asset Disclosure; Company Size has a positive effect on Biological Asset Disclosure; Managerial Ownership has no effect on Biological Asset Disclosure; Profitability has a negative effect on Biological Asset Disclosure; Type of Public Accounting Firm has no effect on Biological Asset Disclosure; simultaneously Biological Asset Intensity, Company Size, Managerial Ownership, Profitability, and Type of Public Accounting Firm affect Biological Asset Disclosure.