Open AccessIntensity, Profitability and Disclosure of Biological Assets of Agricultural Companies
Author(s) -
Nikmah Nikmah,
Muhammad Taufik,
Fitrawati Ilyas
Publication year - 2022
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2303-0364
DOI - 10.33369/j.akuntansi.12.1.51-62
Subject(s) - profitability index , business , return on assets , agriculture , stock exchange , asset (computer security) , sample (material) , indonesian , fixed asset , stock (firearms) , finance , accounting , agricultural economics , economics , geography , production (economics) , linguistics , chemistry , philosophy , computer security , archaeology , chromatography , computer science , macroeconomics
The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets. This study examines the effect of biological asset intensity and profitability on the disclosure of biological assets of agriculture companies. This study was tested using multiple regression analysis. The sample used in this study is agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. The data in this study is obtained from secondary source i.e. www.idx.com. The results of this study show the intensity of biological assets has a positive effect on the disclosure of biological assets and profitability does not have a positive effect on the disclosure of biological assets.