Analisis Faktor Pengaruh Pengungkapan Aset Biologis pada Perusahaan Perkebunan di Indonesia
DOI:
https://doi.org/10.30651/stb.v5i2.28809Kata Kunci:
Aset biologis, PerkebunanAbstrak
Pengungkapan aset biologis pada perusahaan perkebunan di Indonesia masih bervariasi meskipun telah diatur oleh PSAK 69, sehingga perlu dianalisis faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menganalisa faktor pengaruh pengungkapan aset biologis pada perusahaan perkebunan di Indonesia. Jenis penelitian ini berupa penelitian kuantitatif dengan pendekatan angka. Populasi dalam penelitian ini adalah 17 perusahaan perkebunan yang ada di Indonesia dengan metode statistik deskriptif melalui data dan tabel serta alat statistik. Penelitian ini dilakukan pada perusahaan perkebunan dengan rentang waktu 2019 – 2024. Hasil penelitian menyatakan bahwa intensitas aset biologis tidak berpengaruh terhadap pengungkapan aset biologis sedangkan pertumbuhan perusahaan, leverage dan kepemilikan publik berpengaruh terhadap pengungkapan aset biologis. Penelitian ini menyoroti pengaruh faktor-faktor keuangan terhadap pengungkapan aset biologis pada periode pascapandemi, yang belum banyak dikaji pada sektor perkebunan di Indonesia.
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