CD Skripsi

PENGARUH BIOLOGICAL ASET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANEJERIAL, JENIS KAP, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN AGRIKULTUR YANG TERDAPAT DI BEI

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This research aims to examine the influence of biological assets intensity,
company size, managerial ownership, type of KAP, and profitability on the
disclosure of biological assets in agricultural companies listed on the IDX. This
research includes quantitative research and the population in this research is 15
agricultural companies listed on the IDX in 2019-2021. In this study, the samples
obtained were 45. The data sources in this research come from financial reports
and annual reports of agricultural companies which are accessed from the official
IDX website using the multiple regression analysis method. The research results
found that biological asset intensity (0.029), managerial ownership (0.013), KAP
type (0.001), profitability (0.013) on biological asset disclosure in agricultural
companies on the IDX had a partially significant influence. Meanwhile, company
size (0.332) has no influence on biological asset disclosure.
Keywords: Biological asset intensity, company size, managerial ownership, type
of KAP, profitability of biological asset disclos

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110449

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110449

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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