PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN JENIS KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS: (Studi Kasus Pada Perusahaan Agrikultur Yang Terdaftar Dibursa Efek Indonesia Tahun 2017-2021)

Tedy Herdiyatna

Authors

Tedy Herdiyatna Universitas Kuningan

Keywords:

Public Ownership, Company Size, Company Growth, Type Of KAP, Biological Asset Disclosure

Abstract

This study aims to determine the effect of public ownership, company size, company growth and type of KAP on the disclosure of biological assets. The method used in this research is descriptive and verification method with quantitative data type. The population in this study were agricultural companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 41 companies with a sample of 24 agricultural companies. The technique used in data collection is non-participatory observation. The data analysis technique uses panel data regression using eviews version 9.0. Based on the results of the study, it shows that together public ownership, company size and company growth have a significant and significant effect on the disclosure of biological assets, while the type of KAP has no effect on biological assets. And partially it is concluded that public ownership has a significant positive effect on the disclosure of biological assets, company size has a positive and significant effect on the disclosure of biological assets. Company growth has a significant positive effect on the disclosure of biological assets. Public ownership has no effect on the disclosure of biological assets.

Keyword: Public Ownership, Company Size, Company Growth, Type Of KAP And Biological Asset Disclosure

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