CD Tesis
Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Aset Biologis (Studi Empiris Pada Perusahaan Agriculture Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)
Indonesia's abundance of biodiversity is formed from several factors, including
astronomy, geology, and geography. This fact of abundant biodiversity makes it
one of the backbones of sustainable economic development in Indonesia.
Agriculture company that is unique because it can transform biologically as a
result of past events and provide benefits to the company in the future. This study
aims to determine the effect of biological asset intensity, leverage, concentration
of ownership, and firm size. The population in this study are Agriculture
companies listed on the Indonesia Stock Exchange from 2016 to 2019 and the
sample selection in this study was carried out using a purposive sampling method,
namely 21 companies. All variables in this study have a significant effect on the
disclosure of biological assets. From the summary above, it can be concluded that
biological assets contribute to increased profits with changes in fair value and
agricultural yields.
Keywords: Biological Asset Intensity; Asset Intensity; Ownership
Concentration; Frim Size; Leverage; Profitability;
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