Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji pengaruh biological asset intensity, profitabilitas, dan leverage terhadap pengungkapan aset biologis pada perusahaan sektor agrikultur yang terdaftar di bursa efek indonesia (bei) periode 2020–2024. pengungkapan aset biologis diukur menggunakan indeks pengungkapan berdasarkan psak 241, biological asset intensity diukur dengan rasio aset biologis terhadap total aset, profitabilitas diukur menggunakan return on assets (roa), dan leverage diukur menggunakan debt to asset ratio (dar). penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel. sampel penelitian diperoleh menggunakan metode purposive sampling sehingga diperoleh sebanyak 39 perusahaan sektor agrikultur dengan total 156 observasi selama periode penelitian 2020–2024. hasil penelitian menunjukkan bahwa biological asset intensity berpengaruh positif terhadap pengungkapan aset biologis, sedangkan profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan aset biologis. kata kunci: biological asset intensity, profitabilitas, leverage, pengungkapan aset biologis.

ABSTRACT This study aims to examine the effect of biological asset intensity, profitability, and leverage on biological asset disclosure in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Biological asset disclosure is measured using the disclosure index based on PSAK 241, biological asset intensity is measured by the ratio of biological assets to total assets, profitability is measured using Return on Assets (ROA), and leverage is measured using the Debt to Asset Ratio (DAR). This study employs a quantitative approach using panel data regression analysis. The research sample was selected using the purposive sampling method, resulting in 39 agricultural sector companies with a total of 156 observations during the 2020–2024 period. The results indicate that biological asset intensity has a positive effect on biological asset disclosure, whereas profitability and leverage have no effect on biological asset disclosure. Keywords: Biological Asset Intensity, Profitability, Leverage, Biological Asset Disclosure.