CD Tesis

Pengaruh Intensitas Aset Biologis, Konsentrasi Kepemilikan, Economic, Dan Accounting Knowledge Terhadap Pengungkapan Aset Biologis

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Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in
the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when
compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for
the government, society and agricultural companies, because the agricultural sector is one
of the backbones in national economic development.
The purpose of this study was to examine and analyze the influence of biological
assets on the intensity, concentration of ownership, accounting knowledge and economic on
the disclosure of biological assets in agricultural companies listed on the Indonesia Stock
Exchange for the period 2016-2019. This type of research is descriptive verification. The
population in this study were all agricultural companies listed on the Indonesia Stock
Exchange, where the sample was selected by purposive sampling method. Through this
method 12 companies were selected. Data collection methods are documentary studies. The
analytical method used in this study is multiple linear regression analysis.
The results of this study indicate that the intensity of biological assets, concentration
of ownership, accounting knowledge and economic significant positive effect on the
disclosure of biological asset. Each variable independent has strong effect to dependent
variable. It means variable independent could explain dependent variable well.
Key words : Biological asset intensity, ownership concentration, accounting knowledge,
economic

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0054)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 140 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0054)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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