Research Article
Factors Influencing Biological Asset Disclosure
@INPROCEEDINGS{10.4108/eai.10-10-2023.2342155, author={Ade Chintia Octaviani and Hexana Sri Lastanti}, title={Factors Influencing Biological Asset Disclosure}, proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia}, publisher={EAI}, proceedings_a={IPSC}, year={2023}, month={12}, keywords={biological asset disclosure biological asset intensity firm size growth type of kap}, doi={10.4108/eai.10-10-2023.2342155} }- Ade Chintia Octaviani
Hexana Sri Lastanti
Year: 2023
Factors Influencing Biological Asset Disclosure
IPSC
EAI
DOI: 10.4108/eai.10-10-2023.2342155
Abstract
Agriculture sector companies have an important role in a country as a source of income, provider of work fields, and producer of food to support the basic needs of residents of a nation. In Indonesia, based on the Central Bureau of Statistics in August 2022, 28.61% of people worked in agriculture, making agriculture the highest employment sector. Biological assets were the main type of asset that supported the agricultural industry in producing food. However, only a few companies in the agricultural sector could disclose their biological assets by PSAK 69. Therefore, this research was conducted to test and analyze the effects of biological asset intensity, growth, ownership concentration, type of KAP, profitability, and firm size on the disclosure of biological assets in agricultural sector companies listed on the IDX in 2018-2022. The results showed that biological asset intensity, growth, type of KAP, and company size positively affected biological asset disclosure.
