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

Penulis

DOI:

https://doi.org/10.31000/competitive.v5i1.4062

Abstrak

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.

Unduhan

Data unduhan tidak tersedia.
123

Unduhan

Diterbitkan

2021-05-24

Terbitan

Vol 5 No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

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Cara Mengutip

[1]
H. E. Zulaecha, D. Rachmania, dan A. S. Amami, “PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ALGIKULTUR DI INDONESIA SERTA FAKTOR YANG MEMPENGARUHINYA”, COMPETITIVE, vol. 5, no. 1, hlm. 122–129, Mei 2021, doi: 10.31000/competitive.v5i1.4062.