Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

Abstract

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis

“…Tingkat biological asset intensity searah dengan tingkat pengungkapan aset biologis (Mondelli and Klein 2014;Daly and Skaife 2016). Penelitian yang menyatakan bahwa biological asset intensity berpengaruh terhadap pengungkapan aset biologis dilakukan oleh (Yurniwati et al 2018;Putri and Siregar 2019;Hayati and Serly 2020;Azzahra et al 2020). Sedangkan penelitian yang menyatakan bahwa biological asset intensity tidak berpengaruh terhadap pengungkapan aset biologis diteliti oleh (Gonçalves and Lopes 2014;Alfiani and Rahmawati 2019;Sa'diyah et al 2019;Aliffatun and Sa'adah 2020).…”

“…Hal tersebut terjadi karena perusahaan dengan kepemilikan terkonsetrasi yang tinggi akan menimbulkan masalah keagenan dan biaya agensi yang tinggi sebagai akibat dari tidak meratanya informasi atau pengungkapan yang dilakukan tidak secara maksimal (Birch and Tyfield 2013;Cavalheiro et al 2019). Penelitian yang menyatakan bahwa konsentrasi kepemilikan berpengaruh terhadap pegungkapan aset biologis diteliti oleh (Riski et al 2019;Aliffatun and Sa'adah 2020;Azzahra et al 2020). Sedangkan penelitian yang menyatakan bahwa konsentrasi kepemilikan tidak berpengaruh terhadap pegungkapan aset biologis diteliti oleh (Gonçalves and Lopes 2014;Daly and Skaife 2016;Yurniwati et al 2018;Cavalheiro et al 2019;Alfiani and Rahmawati 2019;Putri and Siregar 2019).…”

“…Hasil penelitian ini sejalan dengan penelitian yang menyatakan bahwa Desember 2020, Vol.4, pISSN 2549-3086 eISSN 2657-1676 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas biological asset intensity tidak berpengaruh terhadap pengungkapan aset biologis (Gonçalves and Lopes 2014;Alfiani and Rahmawati 2019;Sa'diyah et al 2019;Aliffatun and Sa'adah 2020). Sedangkan penelitian yang tidak sejalan dengan hasil penelitian ini menyatakan bahwa biological asset intensity berpengaruh terhadap pengungkapan aset biologis (Yurniwati et al 2018;Putri and Siregar 2019;Hayati and Serly 2020;Azzahra et al 2020).…”

The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance

“…Research on biological assets has been carried out by several researchers, such as Daly and Skaife (2016); Dimitrova and Velcheva (2016); Gonçalves and Lopes (2014); Selahudin, Firdaus, Sukri, Gunasegran, and Rahim (2018); and Silva, Nardi, and Ribeiro (2015). Furthermore, studies in Indonesia were conducted by Cahyani and Aprilina (2014); Farida (2013); Firda (2017); Korompis (2016); Kurniawan, Mulawarman, and Kamayanti (2015); and Wulandari and Wijayati (2018).…”

“…Besides, Dimitrova and Velcheva (2016) explored the regulations and approaches to accounting for biological assets to provide solutions to make and disclose better quality information. Also, Selahudin et al (2018) focused on examining the factors influencing the biological assets disclosure in Malaysia.…”