PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS BERDASARKAN PSAK NO. 69 (Studi Pada Perusahaan Agrikultur yang Terdaftar di BEI tahun 2018)

This study aims to analyze of factors that affecting biological asset disclosure. The factors that used in this study are the level of Biological asset intensity, a Company size, Ownership concentration companies and Level of profitability. Population of study is an agricultural companies listed on BEI period 2018 with selection method use a purposive sampling based on certain creteria. Sample in this studies were 30 agricultural companies. Technical analysis of the data used logistic analysis regression. After processing secondary data of company, the result obtained that Biological asset intensity, Company Size, and Ownership Concentration positive affect on Biological asset intensity, and Profitability have negative affect on Biological Asset Disclosure