EQIEN - JURNAL EKONOMI DAN BISNIS
Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS

PENGARUH INTENSITAS ASET BIOLOGIS, UKURAN KOMITE AUDIT DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BEI

Michael Owen (Unknown)
Wirawan Endro Dwi Radianto (Unknown)

Article Info

Publish Date
27 Jul 2022

Abstract

This study aims to investigate the influence of biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise on biological asset disclosure. The samples used in this study are the agriculture companies listed on the Bursa Efek Indonesia (BEI) between 2005 and 2019. The data are collected from companies annual report. This study uses quantitative method with multiple linear regression analysis. The result shows that biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise have negative influence on the biological asset disclosure. This study contributes as literature for academics and provide perspective for all parties that have interest towards biological asset disclosure in Indonesia.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
193.751 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
EQIEN - JURNAL EKONOMI DAN BISNIS
Website

Abbrev

OJS

Publisher

STIE DR. KHEZ MUTTAQIEN Purwakarta

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal E-Qien adalah wadah informasi ilmiah bidang ilmu ekonomi dan bisnis, berupa hasil studi kepustakaan maupun studi empiris. Volume 6 Nomor 1 Bulan Februari Tahun 2019. Frekuensi terbitan 2 kali dalam ...