PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS BERDASARKAN PSAK NO. 69
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Institusion
Universitas Djuanda
Author
Adnan, Muhamad Saeful
Subject
HB Economic Theory
Datestamp
2022-03-24 04:27:00
Abstract :
ABSTRACT The growth of agricultural companies in supporting the national economy has a significant influence, causing the importance of a measurement that can show the value of biological assets in agricultural companies fairly, then these companies should disclose the management of biological assets (live plant or animal assets) in annual reports. (annual report). The purpose of this study was to determine the partial and simultaneous effect of the independent variables, namely Biological Asset Intensity, Company Size, Ownership Concentration, Type of Public Accountant Firm and Company Growth Rate on Biological Asset Disclosure as the dependent variable. The research design used is quantitative with hypothesis testing. The type of data used is quantitative data in the form of annual financial reports of agricultural companies for 2016-2019 obtained from the Indonesia Stock Exchange website. The method of data collection is documentation. The technique of data analysis was using classical assumption test and multiple regression analysis. The results of this study indicate that partially the variables of firm size and type of KAP have a positive and significant effect on the disclosure of biological assets based on PSAK No. 69, while the biological asset intensity variable, ownership concentration and company growth rate have no effect on the disclosure of biological assets based on PSAK No. 69. 69. Simultaneously, it shows that all independent variables have an influence on the disclosure of biological assets as the dependent variable based on PSAK No. 69. Keywords: Biological Asset Intensity, Company Size, Ownership Concentration, Type of KAP Company Growth Rate and Biological Asset Disclosure as dependent variable.
ABSTRACT The growth of agricultural companies in supporting the national economy has a significant influence, causing the importance of a measurement that can show the value of biological assets in agricultural companies fairly, then these companies should disclose the management of biological assets (live plant or animal assets) in annual reports. (annual report). The purpose of this study was to determine the partial and simultaneous effect of the independent variables, namely Biological Asset Intensity, Company Size, Ownership Concentration, Type of Public Accountant Firm and Company Growth Rate on Biological Asset Disclosure as the dependent variable. The research design used is quantitative with hypothesis testing. The type of data used is quantitative data in the form of annual financial reports of agricultural companies for 2016-2019 obtained from the Indonesia Stock Exchange website. The method of data collection is documentation. The technique of data analysis was using classical assumption test and multiple regression analysis. The results of this study indicate that partially the variables of firm size and type of KAP have a positive and significant effect on the disclosure of biological assets based on PSAK No. 69, while the biological asset intensity variable, ownership concentration and company growth rate have no effect on the disclosure of biological assets based on PSAK No. 69. 69. Simultaneously, it shows that all independent variables have an influence on the disclosure of biological assets as the dependent variable based on PSAK No. 69. Keywords: Biological Asset Intensity, Company Size, Ownership Concentration, Type of KAP Company Growth Rate and Biological Asset Disclosure as dependent variable.
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