CD Skripsi

Faktor-Faktor Yang Mempengaruhi Pengungkapan Aset Biologis Pada Perusahaan Perkebunan Di Bursa Efek Indonesia Dan Malaysia Stockbiz Tahun 2016-2018

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ABSTRACT
This study aims to determine and analyze the effect of biological asset
intensity, company size, type of KAP and profitability on the disclosure of
biological assets of the plantation companies listed on the Indonesia Stock
Exchange and Malaysia Stockbiz 2016-2018. The method used in this study is the
method of documentation observation of the sample determined using purposive
sampling method. The total sample of this study were 15 samples Indonesian
plantation companies and 25 samples Malaysian plantation companies.
Hypothesis testing is carried out by using multiple linear regression analysis
techniques with the statistical test instrument by using SPSS 25. The results show
that biological asset intensity and profitability have an effect on the disclosure of
biological assets. Meanwhile, company size and type of KAP have no effect on the
disclosure of biological assets in Indonesian plantation companies. Furthermore,
in Malaysian plantation companies show that biological asset intensity affects the
disclosure of biological assets. Meanwhile, company size, type of KAP and
profitability have no effect on disclosure of biological assets.
Keywords: Disclosure of biological assets, Biological Asset Intensity,
Company size, Type of KAP, and Profitability

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0004)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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