Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Pertumbuhan Perusahaan, Jenis KAP Terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultural yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023

Abstract

This study aims to examine the effect of Biological Asset Intensity, Firm Size, Firm Growth, and Type of Public Accounting Firm on the Biological Asset Disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2018-2023. Type of this research is causal research with a quantitative approach. The type of data used is secondary data, namely the financial statements of each company obtained from the Indonesia Stock Exchange website. The population in this study were 38 companies, with the sampling technique using purposive sampling so the selected sample was 22 companies with a total of 132 observations. However, there were 10 observations that could not be conducted due to the absence of financial statements for certain years, resulting in a total of 122 observations. Data analysis technique used in this research are descriptive statistics, frequency test, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that partially, (1) Firm Size has a positive and significant effect on Biological Asset Disclosure; (2) Biological Asset Intensity, Firm Growth, and Type of Public Accounting Firm have no significant effect on Biological Asset Disclosure. The results also show that Biological Asset Intensity, Firm Size, Firm Growth, and Type of Public Accounting Firm simultaneously have a significant effect on Biological Asset Disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2018-2023.