Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets

Yurniwati Yurniwati, Amsal Djunid, Frida Amelia


Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural sector is one of the backbones in national economic development. The purpose of this study was to examine and analyze the influence of biological assets on the intensity, size of the company, concentration of ownership and type of KAP on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange for the period 2012-2015. This type of research is descriptive verification. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange, where the sample was selected by purposive sampling method. Through this method 18 companies were selected. Data collection methods are documentary studies. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the intensity of biological assets and company size has a significant positive effect on the disclosure of biological assets.

Abstrak: Data Badan Pusat Statistik menunjukkan tingkat pertumbuhan pertanian Indonesia pada kuartal pertama 2016 hanya 1,85%. Tingkat pertumbuhan ini menurun secara signifikan, jika dibandingkan dengan kuartal yang sama dari tahun 2015 yang mencapai 4.03%. Ini perlu menjadi perhatian bagi pemerintah, masyarakat dan perusahaan pertanian, karena sektor pertanian adalah salah satu tulang punggung dalam pembangunan ekonomi nasional. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh aset biologis terhadap intensitas, ukuran perusahaan, konsentrasi kepemilikan dan jenis KAP pada pengungkapan aset biologis pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Jenis penelitian ini adalah verifikasi deskriptif. Populasi dalam penelitian ini adalah semua perusahaan pertanian yang terdaftar di Bursa Efek Indonesia, dimana sampel dipilih dengan metode purposive sampling. Melalui metode ini 18 perusahaan dipilih. Metode pengumpulan data adalah studi dokumenter. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa intensitas aset biologis dan ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap pengungkapan aset biologis



Biological Asset Intensity; Ownership Concentration; KAP Type; Disclosure of Biological Assets

Full Text:



Adita and Kiswara. 2012. Analysis of Application of International Accounting Standard (IAS) 41 on PT. Sampoerna Agro Tbk. Diponegoro Journal of Accounting Vol 1, 2

BPS (Central Bureau of Statistics) statistics related to agriculture. 2015-2016

Choi, F. 2005. The International Accounting. New Jersey: Prentice Hall

Darmawati, Deni. 2006. "Effect of Company Characteristics and Regulatory Factors of Quality Implementation of Good Corporate Governance". Accounting National Symposium IX. 23 to 26 December 2006. Padang.

Daske, H., et al. 2008. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46 (5), 1085-1142.

Debby, Princess Eltanto. 2014. Treatment of Accounting and PPH Top Industrial Agriculture. Tax And Accounting Review, Vol. 4, no.1

Ding et al. 2007. Differences between domestic accounting standards and IAS: measurement, determinants, and implications. Journal of Accounting and Public Policy, 26, 1-38.

Falikhatun, et al. 2009.The Effects of Corporate Governance on the Intellectual Capital Disclosure: An Empirical Study from the Banking Sector in Indonesia. Article.Surakarta: University of March

Financial Accounting Standards Board (FASB). 1984. "Statement of Financial Accounting Concepts No. 5: Recognition and Measurement in Financial Statements of Business Enterprises". Stamford. Connecticut.

Freeman, RE 1984. Strategic Management: A Stakeholder Approach, Boston: Pitman.

Freedman, M. and B. Jaggi. 2005. Global Warming, Commitment to the Kyoto Protocol, and Accounting Disclosures by The Largest Global Public Firms from polluting Industries. The International Journal of Accounting 40 pp: 215-232

Ghozali, Imam. 2016. Applications Multivariate Analysis with SPSS Advanced. Semarang: Diponegoro University Publishing Firm

Goncalves Routes, and Patricia Lopes. 2014. Determinants of Agricultural Firm-Specific Financial Reporting. University of Porto: Vol 110 h. 470-481

Gorriz, CG and VS Fumas. Owner 1996. Structure and Firm Performance: Some Empirical Evidence from Spain. Managerial and Decision Economics, 17. pp: 575-586

Healy, Paul M., and Krishna G. Palepu. 2001. "Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Literature Disclosure". Journal of Accounting and Economics, 31 (1-3), 405-440

Hodgdon, et al. 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit". The International Journal of Accounting, 44, 33-55

IAS (International Accounting Standard) 41-Agriculture

Ihyaul Ulum. 2009. Intellectual Capital concepts and empirical studies. Graha Science: Yogyakarta

Jensen, M. and Meckling, W. 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics. 3 (4), 305-360

Machfoedz, Mas'ud. Characteristic of 1994. Financial Ratio Analysis Earning And The Prediction Of Change In Indonesia. Manage 7 pp: 114-133

Nuryaman. 2009. Effect of concentration of ownership, company size, and Corporate Governance Mechanism Against Voluntary Disclosure. Journal of Accounting and Finance of Indonesia, Vol. 6 1

Owusu-Ansah, S. 1998. The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. International Journal of Accounting. 33 (5), 605-631

Paton, Andrew W. 1962. Accounting Theory. Second edition, USA

SFAS (Statement of Financial Accounting Standards) 69: Agriculture

Santoso, Singgih. 2010. Multivariate Statistics, Revised Edition. Jakarta: PT. Gramedia

Silva, R., et al. 2012. The convergence with international accounting standards: Analysis of Biological Assets IAS 41. Disclosure of the University of Porto.

DOI: http://doi.org/10.33312/ijar.338


  • There are currently no refbacks.


The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321



ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.