(Artikel) DAMPAK UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS

Riski, Tiara and Probowulan, Diyah and Murwanti, Retno (2019) (Artikel) DAMPAK UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS. Jurnal Ilmu Sosial dan Humaniora, 8 (1). pp. 60-71. ISSN 2303-2898

Text 6. DAMPAK UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS-min.pdf Download (270kB)

Abstract

This study aims to obtain empirical evidence on the analysis of factors affecting biological asset disclosure which is still voluntary in the period of this research but has been effective as of January , 2018 in plantation firms in Indonesia. Factors used include, firm size, ownership concentration, and profitability. Measurement of biological asset disclosure using content analysis. There are 36 items to detect the level of biological asset disclosure.The population of this study is all financial data of plantation companies listed on the BEI period 2015-2018. Sampling method used in this research is purposive sampling method. The total samples used in this study were 36 samples. The data used is secondary data from Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis.The results of this study indicate that firm size have an no effect on biological asset disclosure, while ownership concentration and profitability have effect on biological asset disclosure.

Item Type:	Article
Additional Information:	Cover Jurnal, Daftar Isi, Artikel
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Probowulan Diyah
Date Deposited:	20 May 2020 01:43
Last Modified:	20 May 2020 01:43
URI:	http://repository.unmuhjember.ac.id/id/eprint/4360

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