Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)

Fidelys Grecia Hutabarat ; Retno Yuni Nur Susilowati ; Liza Alvia ; Widya Rizky Eka Putri
International Journal of Economics, Commerce, and... 📅 2024 Vol 1, No 4 🔗 DOI: 10.62951/ijecm.v1i4.252
Abstract
The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on  firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.
 
Keywords
fair value; biological assets; biological assets disclosure; PSAK 69; firm value
How to Cite

Fidelys Grecia Hutabarat, et al. (2024). Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022). International Journal of Economics, Commerce, and Management, 1(4). https://doi.org/10.62951/ijecm.v1i4.252

Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri, "Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)," International Journal of Economics, Commerce, and Management, vol. 1, no. 4, 2024.

Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri. "Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)." International Journal of Economics, Commerce, and Management, vol. 1, no. 4, 2024.

Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri. "Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)." International Journal of Economics, Commerce, and Management 1, no. 4 (2024).

Fidelys Grecia Hutabarat, et al. (2024) 'Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022)', International Journal of Economics, Commerce, and Management, 1(4). doi: 10.62951/ijecm.v1i4.252.

Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri. Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022). International Journal of Economics, Commerce, and Management. 2024;1(4).

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