The purpouse of this study was to determine the effect of biological asset intensity, company size, profitability and leverage on the disclosure of biological assets. The independent variables of this study are biological asset intensity, firm size, profitability and leverage, while the dependent variable is the disclosure of biological assets. The population in this study are agriculture companies consumer non cyclical listed on the Indonesia Stock Exchange for the perod 2017-2020. This type of research is a quantitative research using purposive sampling method with a research sample of 27 companies. The result of testing and discussion prove that the biological asset intensity and leverage have a negative effect on the disclosure of biological assets. Company size have a positive effect on the disclosure of biological assets. profitability has no effect on the disclosure of biological assets in agricultural companies consumer non cyclical listed on Indonesia Stock Exchange for the 2017-2020 period.