The research objective was to determine the effect of company size, ownership concentration, KAP type, and profitability, on the disclosure of biological assets. The independent variables of this study are company size, ownership concentration, KAP type, and profitability, while the dependent variable is the disclosure of biological assets. The population in this study are non-cyclical consumer agricultural companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative research using a purposive sampling method with a sample of 27 companies. The analytical method used in this study uses multiple linear regression analysis. The test results and discussion prove that company size has a positive effect on the disclosure of biological assets. Ownership concentration has a negative effect. The type of KAP and Profitability has no effect on the disclosure of biological assets in non-cyclical consumer agricultural companies listed on the Indonesia Stock Exchange for the 2017-2021 period.