Peran Pengungkapan Aset Biologis dalam Memediasi Intensitas Aset Biologis dan Ukuran Perusahaan Terhadap Kinerja Perusahaan
Abstract
This research aims to examine the influence of biological asset intensity and company size on company performance with biological asset disclosure as a mediating variable in agricultural companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used was a quantitative method and a sample of 16 companies was obtained. This research uses EViews as the main data analysis tool to support the validity and reliability of the findings. The results of this study show that (1) biological asset intensity and (2) company size have a positive effect on biological asset disclosure. (3) Disclosure of biological assets has a positive effect on company performance. (4) Disclosure of biological assets cannot mediate the relationship between biological asset intensity and company performance. (5) Disclosure of biological assets can mediate the relationship between company size and company performance.
Downloads
Download data is not yet available.
References
Alfiani, L. K., & Rahmawati, E. (2019). Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Konsentrasi Kepemilikan Manajerial, dan Jenis KAP Terhadap Pengungkpan Aset Biologis (Pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 163–178. https://doi.org/10.18196/rab.030243
Badan Pusat Statistik Indonesia. (2022). Pendapatan Nasional Indonesia 2018-2022. Bps-Ri, 78.
Blankenburg Holm, D., Drogendijk, R., & Haq, H. ul. (2020). An attention-based view on managing information processing channels in organizations. Scandinavian Journal of Management, 36(2), 101106. https://doi.org/10.1016/j.scaman.2020.101106
Carolina, A., Kusumawati, F., & Chamalinda, K. N. L. (2020). Firm characteristics and Biological Asset Disclosure on Agricultural Firms. Jurnal Akuntansi Dan Keuangan, 22(2), 59–71. https://doi.org/10.9744/jak.22.2.59-71
Cohen, S., Bisogno, M., & Malkogianni, I. (2019). Earnings management in local governments: the role of political factors. Journal of Applied Accounting Research, 20(3), 331–348. https://doi.org/10.1108/JAAR-10-2018-0162
Falikhatun, F., & Kurniawati, D. (2020). Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 69 Agrikultur pada Perum Perhutani Kesatuan Pemangku Hutan (KPH) Surakarta. Jurnal Akuntansi Dan Bisnis, 19(2), 167. https://doi.org/10.20961/jab.v19i2.449
Faturohman, T., Megananda, T. B., Wiryono, S. K., Rahadi, R. A., Afgani, K. F., Yulianti, Indrayana, G. G., Kristianto, P. B., & Franata, R. (2023). Perspective of the Young Generation Towards the Agricultural Sector in Indonesia. Review of Integrative Business and Economics Research, 12(1), 166–174.
Fitriana, E., & Marni, M. (2021). Transmigran sebagai Modal Sosial dalam Pengembangan Food Estate di Kabupaten Pulang Pisau. SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial Dan Humaniora, 7(1), 1–14. https://doi.org/10.30738/sosio.v7i1.8771
Freeman, R. E. (1984). Strategic management: A stakeholder approach.
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013). Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: Company-and country-level determinants. Accounting and Business Research, 43(3), 163–204. https://doi.org/10.1080/00014788.2012.711131
Gonçalves, R., & Lopes, P. (2014). Firm-specific Determinants of Agricultural Financial Reporting. Procedia - Social and Behavioral Sciences, 110, 470–481. https://doi.org/10.1016/j.sbspro.2013.12.891
Hamdani, Y., & Hatane, S. E. (2017). Pengaruh Wanita Dewan Direksi terhadap Firm Value melalui Firm Performance sebagai Variabel Intervening. Business Accounting Review, 5(1), 121–132.
Istutik, I., & Ainun, N. (2021). Biological Asset Intensity, Company Size, Growth, Ownership Concentration, and Type of Public Accountant Firm Against Biological Asset Disclosure. Jurnal RAK (Riset Akuntansi Keuangan), 6(2), 195–204. https://doi.org/10.31002/rak.v6i2.5714
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(10), 305–360. https://doi.org/10.1177/0018726718812602
Khodijah, A. S., & Utami, E. R. (2021). The Role of Biological Assets Disclosure in Agricultural Companies: A Study in Indonesia. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 267–276. https://doi.org/10.2991/aer.k.210121.037
Legionosuko, T., Madjid, M. A., Asmoro, N., & Samudro, E. G. (2019). Posisi dan Strategi Indonesia dalam Menghadapi Perubahan Iklim guna Mendukung Ketahanan Nasional. Jurnal Ketahanan Nasional, 25(3), 295. https://doi.org/10.22146/jkn.50907
Machfoedz, M. (1994). Financial Ratio Analysis And The Prediction of Earnings Changes in Indonesia. III(7), 114–137.
Mujiani, S., Rianto, R., & Margiati, E. (2022). Factors Affecting Indonesian Agriculture Companie’s Disclosure of Biological Assets. Quantitative Economics and Management Studies, 3(6), 958–964. https://doi.org/10.35877/454ri.qems1265
Naveed, M., Ali, S., Iqbal, K., & Sohail, M. K. (2020). Role of financial and non-financial information in determining individual investor investment decision: a signaling perspective. South Asian Journal of Business Studies, 9(2), 261–278. https://doi.org/10.1108/SAJBS-09-2019-0168
Nikmah, N., Taufik, M., & Ilyas, F. (2022). Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies. Jurnal Akuntansi, 12(1), 51–62. https://doi.org/10.33369/j.akuntansi.12.1.51-62
Nur Amalia, A., & Khuzaini. (2021). Pengaruh Ukuran Perusahaan, Leverage Dan Struktur Modal Terhadap Kinerja Keuangan. Jurnal Ilmu Dan Riset Manajemen, 10(5), 1–17.
Onjewu, A. K. E., Walton, N., & Koliousis, I. (2023). Blockchain agency theory. Technological Forecasting and Social Change, 191(February), 122482. https://doi.org/10.1016/j.techfore.2023.122482
Reichenbach, F., & Walther, M. (2021). Signals in equity-based crowdfunding and risk of failure. Financial Innovation, 7(1). https://doi.org/10.1186/s40854-021-00270-0
Rezensky, R., & Lukman, H. (2023). The Role of Ownership Concentration as Moderation on Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure in Agricultural Industry in Indonesia. International Journal of Application on Economics and Business (IJAEB), 1(2), 45–56.
Sangha, K. K., Gerritsen, R., & Russell-Smith, J. (2019). Repurposing government expenditure for enhancing Indigenous well-being in Australia: A scenario analysis for a new paradigm. Economic Analysis and Policy, 63, 75–91. https://doi.org/10.1016/j.eap.2019.04.011
Selahudin, N. F., Firdaus, F. N. M., Sukri, N. S. A. M., Gunasegran, S. N., & Rahim, S. F. A. (2018). Biological Assets: The Determinants of Disclosure. Global Business and Management Research : An International Journal, 10(3), 170–178.
Utami, E. R., & Prabaswara, A. (2020). The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance. Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103163
Yurniwati, Y., Djunid, A., & Amelia, F. (2018). Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets. The Indonesian Journal of Accounting Research, 21(1), 121–146. https://doi.org/10.33312/ijar.338
Badan Pusat Statistik Indonesia. (2022). Pendapatan Nasional Indonesia 2018-2022. Bps-Ri, 78.
Blankenburg Holm, D., Drogendijk, R., & Haq, H. ul. (2020). An attention-based view on managing information processing channels in organizations. Scandinavian Journal of Management, 36(2), 101106. https://doi.org/10.1016/j.scaman.2020.101106
Carolina, A., Kusumawati, F., & Chamalinda, K. N. L. (2020). Firm characteristics and Biological Asset Disclosure on Agricultural Firms. Jurnal Akuntansi Dan Keuangan, 22(2), 59–71. https://doi.org/10.9744/jak.22.2.59-71
Cohen, S., Bisogno, M., & Malkogianni, I. (2019). Earnings management in local governments: the role of political factors. Journal of Applied Accounting Research, 20(3), 331–348. https://doi.org/10.1108/JAAR-10-2018-0162
Falikhatun, F., & Kurniawati, D. (2020). Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 69 Agrikultur pada Perum Perhutani Kesatuan Pemangku Hutan (KPH) Surakarta. Jurnal Akuntansi Dan Bisnis, 19(2), 167. https://doi.org/10.20961/jab.v19i2.449
Faturohman, T., Megananda, T. B., Wiryono, S. K., Rahadi, R. A., Afgani, K. F., Yulianti, Indrayana, G. G., Kristianto, P. B., & Franata, R. (2023). Perspective of the Young Generation Towards the Agricultural Sector in Indonesia. Review of Integrative Business and Economics Research, 12(1), 166–174.
Fitriana, E., & Marni, M. (2021). Transmigran sebagai Modal Sosial dalam Pengembangan Food Estate di Kabupaten Pulang Pisau. SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial Dan Humaniora, 7(1), 1–14. https://doi.org/10.30738/sosio.v7i1.8771
Freeman, R. E. (1984). Strategic management: A stakeholder approach.
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013). Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: Company-and country-level determinants. Accounting and Business Research, 43(3), 163–204. https://doi.org/10.1080/00014788.2012.711131
Gonçalves, R., & Lopes, P. (2014). Firm-specific Determinants of Agricultural Financial Reporting. Procedia - Social and Behavioral Sciences, 110, 470–481. https://doi.org/10.1016/j.sbspro.2013.12.891
Hamdani, Y., & Hatane, S. E. (2017). Pengaruh Wanita Dewan Direksi terhadap Firm Value melalui Firm Performance sebagai Variabel Intervening. Business Accounting Review, 5(1), 121–132.
Istutik, I., & Ainun, N. (2021). Biological Asset Intensity, Company Size, Growth, Ownership Concentration, and Type of Public Accountant Firm Against Biological Asset Disclosure. Jurnal RAK (Riset Akuntansi Keuangan), 6(2), 195–204. https://doi.org/10.31002/rak.v6i2.5714
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(10), 305–360. https://doi.org/10.1177/0018726718812602
Khodijah, A. S., & Utami, E. R. (2021). The Role of Biological Assets Disclosure in Agricultural Companies: A Study in Indonesia. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 267–276. https://doi.org/10.2991/aer.k.210121.037
Legionosuko, T., Madjid, M. A., Asmoro, N., & Samudro, E. G. (2019). Posisi dan Strategi Indonesia dalam Menghadapi Perubahan Iklim guna Mendukung Ketahanan Nasional. Jurnal Ketahanan Nasional, 25(3), 295. https://doi.org/10.22146/jkn.50907
Machfoedz, M. (1994). Financial Ratio Analysis And The Prediction of Earnings Changes in Indonesia. III(7), 114–137.
Mujiani, S., Rianto, R., & Margiati, E. (2022). Factors Affecting Indonesian Agriculture Companie’s Disclosure of Biological Assets. Quantitative Economics and Management Studies, 3(6), 958–964. https://doi.org/10.35877/454ri.qems1265
Naveed, M., Ali, S., Iqbal, K., & Sohail, M. K. (2020). Role of financial and non-financial information in determining individual investor investment decision: a signaling perspective. South Asian Journal of Business Studies, 9(2), 261–278. https://doi.org/10.1108/SAJBS-09-2019-0168
Nikmah, N., Taufik, M., & Ilyas, F. (2022). Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies. Jurnal Akuntansi, 12(1), 51–62. https://doi.org/10.33369/j.akuntansi.12.1.51-62
Nur Amalia, A., & Khuzaini. (2021). Pengaruh Ukuran Perusahaan, Leverage Dan Struktur Modal Terhadap Kinerja Keuangan. Jurnal Ilmu Dan Riset Manajemen, 10(5), 1–17.
Onjewu, A. K. E., Walton, N., & Koliousis, I. (2023). Blockchain agency theory. Technological Forecasting and Social Change, 191(February), 122482. https://doi.org/10.1016/j.techfore.2023.122482
Reichenbach, F., & Walther, M. (2021). Signals in equity-based crowdfunding and risk of failure. Financial Innovation, 7(1). https://doi.org/10.1186/s40854-021-00270-0
Rezensky, R., & Lukman, H. (2023). The Role of Ownership Concentration as Moderation on Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure in Agricultural Industry in Indonesia. International Journal of Application on Economics and Business (IJAEB), 1(2), 45–56.
Sangha, K. K., Gerritsen, R., & Russell-Smith, J. (2019). Repurposing government expenditure for enhancing Indigenous well-being in Australia: A scenario analysis for a new paradigm. Economic Analysis and Policy, 63, 75–91. https://doi.org/10.1016/j.eap.2019.04.011
Selahudin, N. F., Firdaus, F. N. M., Sukri, N. S. A. M., Gunasegran, S. N., & Rahim, S. F. A. (2018). Biological Assets: The Determinants of Disclosure. Global Business and Management Research : An International Journal, 10(3), 170–178.
Utami, E. R., & Prabaswara, A. (2020). The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance. Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103163
Yurniwati, Y., Djunid, A., & Amelia, F. (2018). Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets. The Indonesian Journal of Accounting Research, 21(1), 121–146. https://doi.org/10.33312/ijar.338
Published
2024-01-30
How to Cite
SUHARDJO, Iwan et al.
Peran Pengungkapan Aset Biologis dalam Memediasi Intensitas Aset Biologis dan Ukuran Perusahaan Terhadap Kinerja Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 27-40, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/108549>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p03.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
