PENGARUH INTENSITAS ASET BIOLOGIS DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS (Studi Empiris pada Perusahaan Perkebunan yang terdaftar di Bursa Efek Indonesia Periode 2016-2019)

PINANJUNG, ARUM INDRAH (2021) PENGARUH INTENSITAS ASET BIOLOGIS DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS (Studi Empiris pada Perusahaan Perkebunan yang terdaftar di Bursa Efek Indonesia Periode 2016-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to examine the effect of biological asset intensity and ownership concentration on the disclosure of biological assets. The theory used in this research is agency theory and stakeholder theory. The population is plantation companies listed on the Indonesia Stock Exchange 2016-2019. The sampling technique used was purposive sampling, obtaining a sample of 17 companies. The data analysis technique used was multiple regression analysis. This study shows that biological asset intensity has a negative effect on biological asset disclosure, and ownership concentration has a negative effect on biological asset disclosure.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Biological Asset Intensity, Ownership Concentration
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 19 Jul 2022 07:01
Last Modified: 19 Jul 2022 07:01
URI: https://repository.ump.ac.id:80/id/eprint/12663

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