Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis

JAS (Jurnal Akuntansi Syariah)

View Publication Info
 
 
Field Value
 
Title Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis
 
Creator Zufriya, Chilma
Putri, Negina Kencono
Farida, Yusriati Nur
 
Subject Biological Asset Intensity
Ownership Concentration
Profitability
Disclosure of Biological Asset
 
Description Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.
 
Publisher LPPM Publishing & Printing
 
Date 2020-12-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/252
10.46367/jas.v4i2.252
 
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December; 271-282
2657-1676
2549-3086
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/252/238
 
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)
http://creativecommons.org/licenses/by-nc-sa/4.0/
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library