THE EFFECT OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, AND PROFITABILITY ON THE AGRICULTURAL COMPANY COMPLIANCE BASED ON PERNYATAAN STANDAR AKUNTANSI KEUANGAN 69

Shalsabilla, . (2022) THE EFFECT OF BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, AND PROFITABILITY ON THE AGRICULTURAL COMPANY COMPLIANCE BASED ON PERNYATAAN STANDAR AKUNTANSI KEUANGAN 69. S1 thesis, Universitas Atma Jaya Yogyakarta.

Preview	Text (Shalsabilla) 181523998_Chap 0.pdf Download (489kB) | Preview
Preview	Text 181523998_Chap 1.pdf Download (231kB) | Preview
Preview	Text 181523998_Chap 2.pdf Download (298kB) | Preview
	Text 181523998_Chap 3.pdf Restricted to Registered users only Download (321kB)
	Text 181523998_Chap 4.pdf Restricted to Registered users only Download (370kB)
Preview	Text 181523998_Chap 5.pdf Download (288kB) | Preview

Abstract

This research aims to show empirical result about the effect of biological asset intensity, company size, and profitability on agricultural company compliance based Pernyataan Standar Akuntansi Keuangan 69. Biological assets which are living plants and animals are unique element in agricultural activities. Biological assets undergone biological transformation over time which disclosure and compliance based on PSAK No. 69 is needed by the agricultural companies. The disclosure is affected by many factors. This empirical study examined thirty-nine agricultural listed company in Indonesia from 2018 to 2020 using purposive sampling. Multiple regression analysis tested from secondary data which the result show that biological assets intensity has positive significant influence on agricultural company compliance based on PSAK No.69, company size has positive but no significant influence on agricultural company compliance based on PSAK No.69, and profitability has negative significant influence on agricultural company compliance based on PSAK No.69.

Actions (login required)

View Item