Dinasti International Journal of Management Science
Vol 4 No 2 (2022): Dinasti International Journal of Management Science (November - December 2022)

The Effect of The Quality of Disclosure And The Fair Value of Biological Assets On Company Value

Vebry Resky Aulia Domo (Mercu Buana University, Indonesia)
Wiwik Utami (Mercu Buana University, Indonesia)

Article Info

Publish Date
06 Dec 2022

Abstract

The research purpose to examines or analyzes the impact of disclosure quality and fair value of biological assets on company valuation (Tobins Q) on the Indonesian Agriculture Industry. The control variables in this journal are the Return on Assets (ROA) and Debt to Assets (DAR) variables. The sample of this study is 13 of the total 19 population of agricultural companies in the period 2018 to 2020 which are listed on the Indonesian stock exchange. The multiple regression analysis method used in this study informs that the quality of disclosure of biological assets has no significant positive effect on firm value. While the valuation of biological assets using the fair value method has a significant positive effect on firm value.

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Journal Info
Dinasti International Journal of Management Science
Website

Abbrev

DIJMS

Publisher

Dinasti Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Description

This research was carried out on Build Operate Transfer investment in Business cooperation model to metering system development project by examinated those criterias by technology preparedness level (TKT) evaluation method, Innovation preparedness level and political, social economic, technology, ...