Determinants of Biological Asset Disclosure Moderated Biological Asset Intensity

This study examines the determinants of growth, company size and international level variables on biological asset disclosure with biological asset intensity as a moderating variable. The gap in this study lies in the biological asset intensity variable as a moderating variable. This study is quantitative research with secondary data sources obtained through annual reports of agricultural companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The purposive sampling method was used as a sampling technique. Testing of this research data uses multiple linear regression analysis and moderation analysis tests using an interaction test approach with the help of SPSS 25 software. The results of research using multiple regression analysis tests show that growth and company size influence the disclosure of biological assets. Meanwhile, international level variables have no effect on biological asset disclosure. Then, the results of the moderation regression analysis test using the interaction test approach show that biological asset intensity moderates the growth, company size and international level variables on biological asset disclosure. The limitation of this research is that it only covers agricultural companies in the plantation sub-sector. Therefore, future researchers are expected to expand the scope of research and develop other variables related to the disclosure of biological assets, such as foreign ownership and government policy.