CD Skripsi

Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Pengungkapan Aset Biologis (Bukti Empiris Dari Perusahaan Agrikultur Yang Terdaftar Di BEI Tahun 2016-2021)

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This research is quantitative research which aims to examine the influence of biological asset intensity, profitability, company size and managerial ownership on biological asset disclosure in agricultural companies listed on the IDX in 2016- 2021. Biological asset intensity describes how much the company invests in the biological assets the company owns. Biological asset intensity is proxied using a comparison between biological assets and the total assets owned by the company. Profitability is the company's ability to earn profits in relation to sales, total assets or own capital. Profitability in this research is proxied using ROA (return on assets). Company size is the large and small scale of a company which is classified based on various ways, for example, revenue size, total assets and total equity. The company size variable is proxied using LN multiplied by total assets. Managerial Ownership is the percentage of share ownership owned by company management, such as managers and the board of commissioners who are active when making decisions in a company. Managerial ownership is proxied using a percentage comparison between the number of managerial shares and the total shares owned by the company.
The sample in this research was determined based on certain criteria, totaling 42 companies using a purposive sampling method from a population of 130 companies. The type of data used in this research is secondary data with statistical analysis tools using SPSS software. The results of this study indicate that biological asset intensity has a significant effect on biological asset disclosure, while company size, profitability and managerial ownership have no effect on biological asset disclosure. Then, the results of additional analysis show that biological aset intensity, profitability, company size, and managerial ownership had no effect on biological aset disclosure before the enactment of PSAK 69. However, after enactment of PSAK 69 biological asset intensity and profitability had an effect on biological aset disclosure, while company size and managerial ownership has No. effect on biological aset disclosure.

Key words: biological asset disclosure, biological asset intensity, profitability, company size, managerial ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902155934

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902155934

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

Vina

Versi lain/terkait

Lampiran Berkas

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