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Jurnal

PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE (Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 2 (2020)

DOI
10.52062/jakd.v13i2.1436
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size, ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure.Thepopulation of this study is all financial data of agricultural companies listed on the BEI period 2012-2016. Sampling method used in this research is purposive sampling method. The total samples usedin this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate thatbiological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure

Collaboration network of the authors

22 authors · 46 co-authorship links

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Co-authorOrganisationJoint articles
Aaron M.A. SimanjuntakAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Elita W. R. Br AritonangAffiliation unknown2
Futry Dwi JayantiAffiliation unknown2
Meinarni AsnawiAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Siti RofingatunAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Marice WaroiAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Ike Nur IriantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Dwi Yuniarti AbubakarAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE (Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)</dc:title>
	<dc:creator>Duwu, Marselina Inggrid</dc:creator>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:creator>Andrianti, Hastutie Noor</dc:creator>
	<dc:description xml:lang="en-US">This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January 1, 2018 in agricultural firms in Indonesia. Factors used include biological asset intensity, firm size, ownership concentration, KAP type, and profitability. Measurement of biological asset disclosure using content analysis. There are 40 items to detect the level of biological asset disclosure.Thepopulation of this study is all financial data of agricultural companies listed on the BEI period 2012-2016. Sampling method used in this research is purposive sampling method. The total samples usedin this study were 53 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate thatbiological asset intensity and firm size have an effect on biological asset disclosure, while ownership concentration, KAP type, and profitability have no effect on biological asset disclosure</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1436</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i2.1436</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 2 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 2 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1436/1135</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>