Studi Akuntansi dan Keuangan Indonesia最新文献

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Faktor yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals 影响非周期性消费品行业公司转让定价决策的因素
Studi Akuntansi dan Keuangan Indonesia Pub Date : 2024-07-23 DOI: 10.21632/saki.6.2.182-199
Natasya Permata Sari, Veni Veni
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引用次数: 0
Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis 生物资产强度、盈利能力、公司规模和管理者所有权对生物资产披露的影响
Studi Akuntansi dan Keuangan Indonesia Pub Date : 2024-07-10 DOI: 10.21632/saki.6.2.162-181
Mona Ayu Cantika, Poppy Nurmayanti, U. Afifah
{"title":"Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis","authors":"Mona Ayu Cantika, Poppy Nurmayanti, U. Afifah","doi":"10.21632/saki.6.2.162-181","DOIUrl":"https://doi.org/10.21632/saki.6.2.162-181","url":null,"abstract":"This study aims to examine the influence of the intensity of biological assets, profitability, company size, and managerial ownership on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2021. Based on predetermined criteria using a purposive sampling technique, 42 companies were selected from a population of 130 companies. The results of the study indicate that the intensity of biological assets affects the disclosure of biological assets, but profitability, company size, and managerial ownership do not affect the disclosure of biological assets. Furthermore, the intensity of biological assets, profitability, company size, and managerial ownership did not affect the disclosure of biological assets before the implementation of PSAK 69, according to additional investigations. Then, after the implementation of PSAK 69, the disclosure of biological assets was influenced by the intensity of biological assets and profitability, but not by company size and managerial ownership. The limitation of this study is that it focuses only on four independent variables: the intensity of biological assets, profitability, company size, and managerial ownership. The results of this study indicate that there are additional factors that may influence the disclosure of biological assets.","PeriodicalId":470883,"journal":{"name":"Studi Akuntansi dan Keuangan Indonesia","volume":"88 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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