PENGARUH INTENSITAS ASET BIOLOGIS, KONSENTRASI KEPEMILIKAN, PUBLIC OWNERSHIP, DAN AUDIT COMMITTEE MEETING TERHADAP PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Putri, Arsya Noorfitria (2023) PENGARUH INTENSITAS ASET BIOLOGIS, KONSENTRASI KEPEMILIKAN, PUBLIC OWNERSHIP, DAN AUDIT COMMITTEE MEETING TERHADAP PENGUNGKAPAN ASET BIOLOGIS PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

vi
ABSTRAK
Adanya aset biologis diatur secara lengkap dalam PSAK 69 yang mengadopsi
peraturan IAS 41. Penelitian ini memiliki tujuan untuk memberikan bukti empiris terkait
pengaruh intensitas aset biologis, konsentrasi kepemilikan, public ownership, dan audit
committee meeting terhadap pengungkapan aset biologis. Populasi yang digunakan
dalam penelitian ini merupakan perusahaan agrikultur yang terdaftar di Bursa Efek
Indonesia periode tahun 2018 hingga 2021. Metode pemilihan sampel yang digunakan
dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria yang telah
ditetapkan, diperoleh jumlah sampel sebanyak 15 perusahaan dengan total data
observasi sebanyak 60 data. Penelitian ini merupakan penelitian kuantitatif dengan
menggunakan data sekunder. Data yang diperoleh kemudian dianalisis dengan
menggunakan metode analisis regresi berganda. Berdasarkan penelitian yang sudah
dilakukan, diperoleh kesimpulan bahwa variabel intensitas aset biologis memiliki
pengaruh positif terhadap pengungkapan aset biologis perusahaan agrikultur yang
terdaftar di Bursa Efek Indonesia tahun 2018-2021. Namun variabel konsentrasi
kepemilikan, public ownership, dan audit committee meeting terbukti tidak memiliki
pengaruh terhadap pengungkapan aset biologis perusahaan agrikultur yang terdaftar di
Bursa Efek Indonesia periode tahun 2018-2021.
Kata kunci: Aset Biologis, Intensitas Aset Biologis, Konsentrasi Kepemilikan,
Kepemilikan Publik, Rapat Komite Audit
ABSTRACT
The existence of biological assets is fully regulated in PSAK 69 which
adopts IAS regulation 41. This study aims to provide empirical evidence related to
the influence of biological asset intensity, ownership concentration, public
ownership, and audit committee meetings on biological asset disclosure. The
population used in this study is an agricultural company listed on the Indonesia
Stock Exchange for the period 2018 to 2021. The sample selection method used in
this study was purposive sampling. Based on the predetermined criteria, a total
sample of 15 companies was obtained with a total of 60 observational data. This
research is a quantitative study using secondary data. The data obtained were then
analyzed using the multiple regression analysis method. Based on research that
has been carried out, it is concluded that the variable intensity of biological assets
has a positive influence on the disclosure of biological assets of agricultural
companies listed on the Indonesia Stock Exchange in 2018-2021. However, the
variables of ownership concentration, public ownership, and audit committee
meeting have proven to have no influence on the disclosure of biological assets of
agricultural companies listed on the Indonesia Stock Exchange for the 2018-2021
period.
Keyword: Biological Assets, Biological Asset Intensity, Ownership Concentration,
Public Ownership, Audit Committee Meeting

Item Type: Thesis (Other)
Uncontrolled Keywords: Biological Assets, Biological Asset Intensity, Ownership Concentration, Public Ownership, Audit Committee Meeting
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 14 Apr 2023 03:22
Last Modified: 14 Apr 2023 03:22
URI: http://eprints.upnyk.ac.id/id/eprint/34580

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