This study aims to prove the effect of biological asset intensity, profitability, firm size, type of KAP on the disclosure of biological assets. The population used in this study are agricultural companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purposive sampling and obtained a sample of 63 that met the criteria. The analytical method used is multiple regression model. Based on the hypothesis tested, it proves that biological asset intensity and firm size have no effect on disclosure of biological assets, profitability has a negative effect on disclosure of biological assets, and the type of KAP has a positive effect on disclosure of biological assets.