This study aims to analyze the effect of biological asset intensity, company size
and profitability on Biological Asset Disclosure. This type of research is
quantitative with the population of Agricultural Companies listed in the Indonesia
Stock Exchange in 2014-2018 periods. The sampling determination used
purposive sampling and obtained as many as 17 agricultural companies with 85
observational data. The analysis technique used is multiple linear regression
analysis. The results showed that the variable biological asset intensity and
profitability have positive effect on Biological Asset Disclosure, while the
company size has no effect Biological Asset Disclosure. This research implies that
Agriculture Companies with biological asset intensity and high profitability do
broader disclose information about biological assets. This research is expected to
provide benefits to the Agricultural Company in order to increase its biological
asset intensity and profitability, so that it can reveal its biological assets in a
more informative manner.