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

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)

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  -