Pengaruh Biological Asset Intensity, Kepemilikan Manajerial, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis (Studi Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021)
DOI:
https://doi.org/10.29408/jpek.v7i1.12989Keywords:
Biological Asset Intensity, Company Size, Managerial Ownership, Profitability And Disclosure Of Biological AssetsAbstract
Biological assets are the most unique part of an agricultural company so that they become the most meaningful assets and this agricultural company operates as a biological transformation of assets owned by flora and fauna except for productive plants. This study aims to analyze biological asset intensity, managerial ownership, company size, and profitability on the disclosure of biological assets (case studies on agricultural companie listed on the IDX 2018-2021). This study falls under the quantitative research category, focusing on agricultural companies that were listed on the IDX between 2018-2021, with a total of 11 companies in the sample. The researchers utilized purposive sampling and panel data regression analysis with the assistance of Eviews 12. The findings indicate that disclosure of biological assets is influenced by biological asset intensity, managerial ownership, company size, and profitability when considered together. However, biological asset intensity, managerial ownership, and company size have no significant effect on the disclosure of biological assets when examined separately. On the other hand, profitability has a considerable positive impact on the disclosure of biological assets among agricultural companies listed on the IDX between 2018-2021
References
Ahyar, H., & Juliana Sukmana, D. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif Seri Buku Hasil Penelitian View project Seri Buku Ajar View project. https://www.researchgate.net/publication/340021548
Alfiani, L. K., & Rahmawati, E. (2019). Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Konsentrasi Kepemilikan Manajerial, dan Jenis KAP Terhadap Pengungkpan Aset Biologis (Pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 163–178.
Anggraini, V. R., & Hastuti, H. (2020). Analisis Penerapan PSAK 69 atas Aset Biologis di PT Perkebunan Nusantara VIII. Prosiding Industrial Research Workshop and National Seminar, 11(1), 914–919.
Asalam, A., & Pratomo, D. (2020). Fiscal Loss Compensation, Profitability, Leverage, And Tax Avoidance: Evidence from Indonesia. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 3056–3066.
Azis, E., Prasetio, A., Gustyana, T., Putril, S., & Rakhmawati, D. (2019). The Mediation of Intrinsic Motivation and Affective Commitment in The Relationship of Transformational Leadership and Employee Engagement in Technology-Based Companies. Polish Journal of Management Studies, 20(1), 54–63.
Badan Pusat Statistik. (2022). Analisis Komoditas Ekspor 2017-2021. Bps.Go.Id.
Duwu, Daat, & Andriati. (2018). Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Konsentrasi Kepemilikan, Jenis Kap, dan Profitabilitas Terhadap Biological Asset Disclosure. Jurnal Akuntansi & Keuangan Daerah Volume 13, Nomor 2, 56-75.
Fajaryani, N., & Suryani, E. (2018). Struktur Modal, Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi Kontemporer, 10(2), 74–79.
Fayola, D., & Nurbaiti, A. (2020). Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management. JIA (Jurnal Ilmiah Akuntansi), 05(01), 01–24.
Fitriasuri, F., & Putri, M. A. (2022). Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI. Owner, 6(4), 3510–3523. https://doi.org/10.33395/owner.v6i4.1188
Joulanda, & Wahidahwati. (2021). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Aset Biologis Perusahaan Agrikultur. Jurnal Ilmu Dan Riset Akuntansi, Volume 10(Nomor 2).
Panjaitan, D., & Muslih, M. (2019). Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus. Jurnal ASET (Akuntansi Riset), 11(01), 1–20.
Paramita, Rizal, & Sulistyan. (2021). Metode Penelitian Kuantitatif (Edisi 3). Widya Gama Press.
Putri, M. O., & Siregar, N. Y. (2019). Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Kepemilikan Manajerial, dan Jenis Kap Terhadap Pengungkapan Aset Biologis. Jurnal Akuntansi dan Keuangan, 10(2), 44–70.
Riski, T., Probowulan, D., & Murwanti, R. (2019). Dampak Ukuran Perusahaan, Konsentrasi Kepemilikan dan Profitabilitas Terhadap Pengungkapan Aset Biologis. Jurnal Ilmu Sosial Dan Humaniora, 8(1), 60–71.
Sa’diyah, L., Dimyati, M., & Murniati, W. (2019). Pengaruh Biological Asset Intensity, Ukuran Perusahaan, dan Tingkat Internasionalisasi Terhadap Pengungkapan Aset Biologis (Pada Perusahaan Agrikultur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Progress Conference, Volume 2.
Scarvino, Paramitha, & Santi. (2021). Implikasi Biological Asset Intensity. In Journal of Management and Accounting (Vol. 4, Issue 2).
Zufriya, C., Putri, N. K., & Farida, Y. N. (2020). Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan dan Profitabilitas Terhadap Pengungkapan Aset Biologis. JAS (Jurnal Akuntansi Syariah), 4(2), 271–282. https://doi.org/10.46367/jas.v4i2.252
Zulaecha, H. E., Rachmania, D., & Amami, A. S. (2021). Pengungkapan Aset Biologis pada Perusahaan Algikultur di Indonesia Serta Faktor yang Mempengaruhinya. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 122–129.
