Jurnal Kendali Akuntansi
Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi

Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Pengungkapan Aset Biologis

Anita Eka Pratiwi (Universitas 17 Agustus 1945 Surabaya)
Nur Hidayati (Universitas 17 Agustus 1945 Surabaya)
Irma Retno Dewi (Universitas 17 Agustus 1945 Surabaya)
Tri Ratnawati (Universitas 17 Agustus 1945 Surabaya)

Article Info

Publish Date
11 Apr 2023

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.

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Journal Info
Jurnal Kendali Akuntansi
Website

Abbrev

jka-widyakarya

Publisher

Universitas Katolik Widya Karya Malang

Subject

Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum ...