The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure

The existence of biological assets is fully regulated in PSAK 69 which the adoption IAS 41. This study aims to provide empirical evidence related influence asset intensity, ownership concentration, public ownership, and audit committee meetings on disclosure. population used this an agricultural company listed Indonesia Stock Exchange (IDX) for period 2018 2021. sample selection method was purposive sampling. Based predetermined criteria, a total 15 companies obtained with 60 firm observations. Data were analyzed using multiple regression analysis methods. Results show that intensity has positive disclosure 2018-2021. However, have no effect Exchange.