Analysis of Variations in Profitability and Indebtedness of Agricultural Companies in Ap Vojvodina

Abstract

The measurement of agricultural companies in terms of profitability and indebtedness enables a real determination of role and position of these companies in the agricultural sector in AP Vojvodina. The aim of the paper is to show the presence or absence of significant difference in the performance level of agricultural companies from the aspect of profitability and indebtedness. Agricultural companies in AP Vojvodina were more profitable and more indebted in the period before 2013 compared to the period after 2013. The results show that there is a significant difference in profitability level of agricultural companies in AP Vojvodina between the period 2013 and after 2013. Using MANOVA test, it is identified a significance for return on assets (ROA), return on equity (ROE) and net income per employee. On the other hand, results reflect there is no significant difference in indebtedness level of agricultural companies in AP Vojvodina between the period before 2013 and after 2013.

The Effect of Bai, Size, Ownership, and Profitability on Disclosure of Biological Asset

“…By (Carolina et al, 2020;Duwu et al, 2018;Kartikasari et al, 2021;Mirović et al, 2019;Nikmah et al, 2022;Utami & Prabaswara, 2020;Yurniawati et al, 2018) Disclosure is a method of sharing a company's.monetary and non. monetary information that symbolizes the company's success.…”

“…The details presented in the financial report must proven and misinterpretation, accordingly presentment of the financial statements must be accompanied by disclosures. Exposure is quantitative data just as other data, monetary and non-monetary data introduced by the organization for correspondence that reflects monetary execution and position (Mirović et al, 2019). Therefore, companies need to present information through the activities undertaken to minimize information asymmetry among management and stakeholders.…”