Pengaruh Biological Asset Intensity, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Pengungkapan Aset Biologis pada Perusahaan Agrikultur yang Terdaftar Di Bursa Efek Indonesia

Abstract

This research aims to obtain empirical evidence of the effect of biological assets intensity, company growth, and audit quality on biological assets disclosure in agricultural companies listed on the Indonesia Stock Exchange. This type of research is a quantitative research using secondary data. Determination of the sample using purposive sampling method with a total of 48 companies as research samples. The data analysis method used is descriptive statistical analysis, classical assumption test, appropriate model test, multiple linear regression analysis, and hypothesis testing using the SPSS 23 program. The results show that the biological assets intensity has a positive and significant effect on biological assets disclosure, company growth has a positive and significant effect on biological assets disclosure, and audit quality has a positive and significant effect on biological assets disclosure.