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.