Record Details

IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS

J-MACC : Journal of Management and Accounting

View Archive Info
 
 
Field Value
 
ISSN 2620-9756
2620-6951
 
Authentication Code dc
 
Title Statement IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS
 
Added Entry - Uncontrolled Name Scarvino, Christopher
Rustadi, Rustadi
Paramitha, Melvie
Santi, Chitra
Universitas Widya Kartika Surabaya
Universitas Widya Kartika Surabaya
Universitas Widya Kartika Surabaya
Universitas Widya Kartika Surabaya
 
Summary, etc. Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are constantly undergoing biological transformation. Because of their uniqueness, biological assets need to be disclosed in the annual reports of agricultural companies based on the accounting standards contained in PSAK 69. This study aims to determine the effect of biological asset intensity, company size, managerial ownership, and Public Accounting Firm on the level of biological assets disclosure. The objects used in this research are agricultural companies listed on the IDX in 2018-2019. The population used in this study amounted to 26 agricultural companies. Meanwhile, the agricultural companies that were selected as samples were 21 companies which were determined based on purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on the disclosure of biological assets. Meanwhile biological asset intensity, managerial ownership, and type of Public Accounting Firm have no effect on disclosure of biological assets.
 
Publication, Distribution, Etc. Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan
 
Electronic Location and Access application/pdf
http://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/2635
 
Data Source Entry J-MACC : Journal of Management and Accounting; Vol 4 No 2 (2021): Oktober
 
Language Note eng
 
Terms Governing Use and Reproduction Note ##submission.copyrightStatement##