Biological Asset: What is The Impact on Agricultural Companies?

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Biological Asset: What is The Impact on Agricultural Companies?
 
Creator Kartikasari, Maulida Dwi
Rahmatika, Dien Noviany
Sumarno, Sumarno
 
Subject managerial stock, biologicall asset intensity, firm size, biological asset disclosure.

 
Description This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2592
10.29040/jap.v22i1.2592
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2592/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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