PENGARUH INTENSITAS ASET BIOLOGIS DAN PENGUNGKAPAN ASET BIOLOGIS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Agrikultur yang Terdaftar Di BEI Periode 2015-2020)

This study aims to examine and analyze the Influence of Biological Asset
Intensity and Biological Asset Disclosure on Firm Value. Intensity of
Biological Assets and Disclosure of Biological Assets are independent
variables, while the dependent variable is Firm Value. The control variable
as a supporting variable is Profitability which is proxied by Return on
Assets (ROA) and Dummy Research Period. The population in this study are
agricultural companies listed on the Indonesia Stock Exchange (IDX) for
the 2015-2020 period. The data used is secondary data, namely the
company's annual financial statements using purposive sampling method,
obtained a sample of 53 samples. Methods of data analysis using multiple
linear regression analysis and classical assumption test using SPSS version
22.0. The regulation used is PSAK 69 before and after it is effectively
enforced for agricultural companies. The results show that the intensity of
biological assets has a negative effect on firm value, while the disclosure of
biological assets has a positive effect on firm value.