Abstract
This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.
Highlights
IntroductionAgriculture is divided into several sub-sectors, namely livestock, forestry, fisheries, horticulture, floriculture and plantations(Trina, 2017)
Indonesia is a tropical country with abundant natural resources
The results of research by Selahudin&Sfarhanaunitenedumy (2018) show that large companies can be influenced to disclose more information than small companies, that company size is positively related to mandatory disclosure because cleaner companies may have sufficient resources to bear the costs of disclosure and need to maintain their image and reputation.A study of (Pervan, 2012)conducted for the period2002-2010 and the results revealed that the size of the companyhas a significant positive influence on companyprofitability
Summary
Agriculture is divided into several sub-sectors, namely livestock, forestry, fisheries, horticulture, floriculture and plantations(Trina, 2017). Natural commodities or what we know as agriculture are a real impact of the abundance of natural resources in Indonesia. Factors such as geography, geology and astronomy are the forming facts of the abundance of biodiversity in Indonesia. By utilizing existing natural resources, Indonesian people can plant various kinds of agriculture and take these products. The characteristics that distinguish this plantation industry from other sectors are to produce products that are consumed or processed more than activities shown by biological changes in crops and management, these changes require a measurement of agricultural companies in order to show assets fairly and in accordance with contribution of the company to make a profit. For the plantation sector in 2015 it was 2.9%, 2016 was 3.42% and 2017 was 5.40%, for the horticulture sector in 2015 it was 1.51%, 2016 was 2.80% and in 2017 it was 4.80 % while for sub-3 the livestock sector in 2015 amounted to 2.1%, 2016 amounted to Jurnal Akuntansi dan Pajak, ISSN1412-629X l E-ISSN2579-3055
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