Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)

The Role of Biological Assets Disclosure in Agricultural Companies: A Study in Indonesia

Authors
Amalia Siti Khodijah, Evy Rahman Utami
Corresponding Author
Amalia Siti Khodijah
Available Online 21 January 2021.
DOI
10.2991/aer.k.210121.037How to use a DOI?
Keywords
Biological Assets Disclosure, Company Value, Ownership Concentration, Agriculture, Firm Value
Abstract

This study aims to examine the effect of biological assets disclosure on firm value with ownership concentration as a moderating variable. The sample used in this study was all agricultural companies listed on the Indonesia Stock Exchange in 2015-2018. The sample was selected by purposive sampling method. The analytical tool utilized was a multiple regression analysis using SPSS15. This study’s results indicated that disclosure of biological assets positively influenced firm value, and ownership concentration did not affect biological assets disclosure on firm value. This study helps the standards board look at the disclosure of biological assets in Indonesia and increase Indonesian agricultural companies’ competitiveness by increasing the disclosure of information on biological assets.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
21 January 2021
ISBN
978-94-6239-318-9
ISSN
2352-5428
DOI
10.2991/aer.k.210121.037How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Amalia Siti Khodijah
AU  - Evy Rahman Utami
PY  - 2021
DA  - 2021/01/21
TI  - The Role of Biological Assets Disclosure in Agricultural Companies: A Study in Indonesia
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 267
EP  - 276
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.037
DO  - 10.2991/aer.k.210121.037
ID  - Khodijah2021
ER  -