PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ALGIKULTUR DI INDONESIA SERTA FAKTOR YANG MEMPENGARUHINYA

  • Hesty Erviani Zulaecha Universitas Muhammadiyah Tangerang
  • Dewi Rachmania Universitas Muhammadiyah Tangerang
  • Aeling Setya Amami Universitas Muhammadiyah Tangerang
DOI: https://doi.org/10.31000/competitive.v5i1.4062

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Biological Asset Intensity, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Sub Sektor Perkebunan Yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yaitu 2015-2019. Populasi yang digunakan dalam penelitian ini yaitu perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data kuantitatif dari laporan keuangan perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Sampel penelitian terpilih sebanyak 8 perusahaan diperoleh dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi data panel dengan menggunakan program E-Views 9. Hasil penelitian menunjukkan bahwa biological asset intensity dan ukuran perusahaan berpengaruh positif terhadap pengungkapan aset biologis, sedangkan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan aset biologis.
Published
2021-05-24
Issue
Vol. 5 No. 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Section
Articles

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