Articlediamond2020

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure

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References

2001A Stakeholder Approach to Strategic Management 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies 2003Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy 2009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit 2009PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA 2018PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, JENIS KAP, DAN PROFITABILITAS TERHADAP BIOLOGICAL ASSET DISCLOSURE

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