Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Konsentrasi Kepemilikan, dan Profitabilitas terhadap Pengungkapan Aset Biologis Berdasarkan PSAK No 241 pada Perusahaan Agrikultur di Bursa Efek Indonesia Tahun 2019-2022

Abstract

This research endeavors to examine the impact of Biological Asset Intensity, Company Size, Ownership Concentration, and Profitability on Biological Asset Disclosure as per PSAK No. 241 within Agricultural Companies. It employs a quantitative approach, utilizing secondary data sourced from financial reports of agricultural companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. The sample encompasses 19 agricultural companies with 76 observations, selected through purposive sampling. The findings reveal a noteworthy positive correlation between Biological Asset Intensity and Disclosure, as well as between Company Size and Disclosure, along with a positive association between Ownership Concentration and Disclosure. In contrast, Profitability exhibits a significant negative impact on Biological Asset Disclosure.