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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Naupal Alfarisyi
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Naupal Alfarisyi; Yossi Diantimala; Rizal Yahya; Muhammad Saleh
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.212 KB) | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Co-Authors Muhammad Saleh Rizal Yahya Yossi Diantimala