Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Nusantara Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi
Anita Eka Pratiwi
Universitas 17 Agustus 1945 Surabaya
Humanities Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Kendali Akuntansi

 1 
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Pengungkapan Aset Biologis Anita Eka Pratiwi; Nur Hidayati; Irma Retno Dewi; Tri Ratnawati
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.616

Abstract

The finance position describes the company’s position so that it can assist in analyzing the company’s performance. Biological asset accounting policies must be presented so that interested parties can understand the performance of biological assets. This study aims to determine the effect of biological asset intensity, company size, and audit quality on the disclosure of biological assets. The result of this study indicate that the variables of biological asset intensity and company size have a significant positive effect on the disclosure of biological assets while audit quality has no effect on the disclosure of biological assets.
Co-Authors Afifah Yusfi Rahmalia Bella Dwi Ari Puspita K Irma Retno Dewi Laila Putri Hidayati Maria Yuliana Postel Maylizza Putri Dyansyah Nur Hidayati Renata Maulita Wijaya Tri Ratnawati