Firm characteristics and Biological Asset Disclosure on Agricultural Firms
Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the fact...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2020-11-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22743 |
| _version_ | 1818211164837904384 |
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| author | Anita Carolina Fariyana Kusumawati Khy'sh Nusri Leapatra Chamalinda |
| author_facet | Anita Carolina Fariyana Kusumawati Khy'sh Nusri Leapatra Chamalinda |
| author_sort | Anita Carolina |
| collection | DOAJ |
| description | Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
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| first_indexed | 2024-12-12T05:28:09Z |
| format | Article |
| id | doaj.art-a968c3febd564846a808578d48937ade |
| institution | Directory Open Access Journal |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| last_indexed | 2024-12-12T05:28:09Z |
| publishDate | 2020-11-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-a968c3febd564846a808578d48937ade2022-12-22T00:36:24ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372020-11-0122210.9744/jak.22.2.59-71Firm characteristics and Biological Asset Disclosure on Agricultural FirmsAnita Carolina0Fariyana Kusumawati1Khy'sh Nusri Leapatra Chamalinda2Trunojoyo University MaduraTrunojoyo University MaduraTrunojoyo University MaduraAgriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69 https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22743Biological assetdisclosurePSAK 69firm characteristics |
| spellingShingle | Anita Carolina Fariyana Kusumawati Khy'sh Nusri Leapatra Chamalinda Firm characteristics and Biological Asset Disclosure on Agricultural Firms Jurnal Akuntansi dan Keuangan Biological asset disclosure PSAK 69 firm characteristics |
| title | Firm characteristics and Biological Asset Disclosure on Agricultural Firms |
| title_full | Firm characteristics and Biological Asset Disclosure on Agricultural Firms |
| title_fullStr | Firm characteristics and Biological Asset Disclosure on Agricultural Firms |
| title_full_unstemmed | Firm characteristics and Biological Asset Disclosure on Agricultural Firms |
| title_short | Firm characteristics and Biological Asset Disclosure on Agricultural Firms |
| title_sort | firm characteristics and biological asset disclosure on agricultural firms |
| topic | Biological asset disclosure PSAK 69 firm characteristics |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22743 |
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