PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP BIOLOGICAL ASSET DISCLOSURE DENGAN OWNERSHIP CONCENTRATION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Rezensky, Rosalia (2021) PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP BIOLOGICAL ASSET DISCLOSURE DENGAN OWNERSHIP CONCENTRATION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris apakah terdapat pengaruh antara Biological Asset Intensity, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Biological Asset Disclosure dan dimoderasi dengan Ownership Concentration pada perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 hingga 2020. Teknik pengambilan sampel menggunakan purposive sampling. Total sampel sebesar 51. Data diolah menggunakan SPSS ver 26.0 dengan metode analisis regresi berganda dan Moderated Regression Analysis (MRA). Hasil analisis dari penelitian ini menemukan bahwa Biological Asset Intensity, Ukuran Perusahaan, dan Pertumbuhan Perusahaan tidak memiliki pengaruh yang signifikan terhadap Biological Asset Disclosure. Untuk hasil analisis moderasi, Ownership Concentration terbukti memperkuat hubungan antara Biological Asset Intensity dan Ukuran Perusahaan terhadap Biological Asset Disclosure. Akan tetapi, Ownership Concentration terbukti memperlemah hubungan Pertumbuhan Perusahaan dengan Biological Asset Disclosure. Implikasi dari penelitian ini adalah perlu ditingkatkan peran Ownership Concentration dalam hal pengungkapan laporan keuangan agar dapat memberikan nilai tambah bagi investor. Kata kunci: Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Biological Asset Disclosure, Ownership Concentration The purpose of this study is to empirically prove whether there is an influence between Biological Asset Intensity, Company Size, and Company growth on Biological Asset Disclosure and moderated by Ownership Concentration on agricultural companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sampling technique used was purposive sampling. The total sample was 51. The data were processed using SPSS ver 26.0 with multiple regression analysis methods and Moderated Regression Analysis (MRA). The results of the analysis of this study found that Biological Asset Intensity, Company Size, and Company growth did not have a significant effect on Biological Asset Disclosure. For the results of the moderation analysis, Ownership Concentration proves to strengthen the relationship between Biological Asset Intensity and Company Size on Biological Asset Disclosure. However, Ownership Concentration has been proven to weaken the Company's relationship with the Disclosure of Biological Assets. The implication of this research is the need to increase the role of Ownership Concentration in terms of financial statements in order to provide added value for investors. Keywords: Biological Asset Intensity, Firm Size, Firm Growth, Biological Asset Disclosure, Ownership Concentration

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 31 May 2022 09:35
Last Modified: 31 May 2022 09:35
URI: http://repository.untar.ac.id/id/eprint/35748

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