PENGARUH INTENSITAS ASET BIOLOGIS, KONSENTRASI KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Suteja, Bambang (2023) PENGARUH INTENSITAS ASET BIOLOGIS, KONSENTRASI KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Disclosure of Biological Assets of agricultural companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data. The population in this study are agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique used was purposive sampling, so that a sample of 23 agricultural companies was obtained. The analytical method uses multiple linear regression methods. The results of this test prove that Biological Asset Intensity has no effect on Biological Asset Disclosure, Ownership concentration has an effect on Biological Asset Disclosure, and Profitability has no effect on Biological Asset Disclosure. Keywords: Biological Asset Intensity, Ownership Concentration, Profitability

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