This study aims to determine the effect of biological asset intensity,
company growth, profitability, and company size on the disclosure of biological
assets. The population used in this study are agricultural companies listed on the
IDX 2015-2019. The sample selection in this study was carried out by purposive
sampling. Based on the criteria, 1 7 companies were sampled. The analytical
method used is multiple regression models .. Based on the results of the analysis
tested, it proves that the intensity of biological assets and profitability has a
negative effect on the disclosure of biological assets. Company growth has no
effect on disclosure of biological assets. Meanwhile, company size has a positive
effect on disclosure of biological assets.