?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+INTENSITAS+ASET+BIOLOGIS%2C%0D%0APERTUMBUHAN+ASET%2C+LIKUIDITAS%2C%0D%0APENGUNGKAPAN+ASET+BIOLOGIS%0D%0A(Studi+Pada+Perusahaan+Sektor%0D%0A%0D%0AFAKULTAS+EKONOMI+DAN+BISNIS%0D%0A%0D%0AANALISIS+PERBANDINGAN+INTENSITAS+ASET+BIOLOGIS%2C%0D%0APERTUMBUHAN+ASET%2C+LIKUIDITAS%2C+LEVERAGE%2C+DAN%0D%0APENGUNGKAPAN+ASET+BIOLOGIS+SEBELUM+DAN+SESUDAH%0D%0A%0D%0APENERAPAN+PSAK+69%0D%0A%0D%0A(Studi+Pada+Perusahaan+Sektor+Agrikultur+Terdaftar+di+Bursa+Efek%0D%0A%0D%0AIndonesia+Periode+2016-2019)&rft.creator=SRI+UTAMI%2C+1711031036&rft.subject=330+Ekonomi&rft.description=ABSTRACT%0D%0A%0D%0ACOMPARATIVE+ANALYSIS+OF+BIOLOGICAL+ASSET+INTENSITY%2C+ASSET%0D%0AGROWTH%2C+LIQUIDITY%2C+LEVERAGE%2C+AND+BIOLOGICAL+ASSET%0D%0ADISCLOSURE+BEFORE+AND+AFTER+IMPLEMENTATION+PSAK+69%0D%0A(Study+of+Agriculture+Sector+Companies+Listed+on+Indonesia+Stock+Exchange%0D%0A%0D%0APeriod+2016-2019)%0D%0ABy%0D%0A%0D%0ASRI+UTAMI%0D%0A%0D%0AAgricultural+companies+have+unique+characteristics+and+different+from+other%0D%0Asector+companies%2C+namely+the+existence+of+agricultural+activities.+Agricultural%0D%0Aactivities+always+undergo+biological+transformations+that+cause+changes+both%0D%0Aquantitatively+and+qualitatively%2C+so+they+need+special+accounting+treatment.%0D%0ATherefore%2C+IAI+issued+accounting+standards+specifically+regulating+agricultural%0D%0Aactivities%2C+namely+PSAK+69%3A+Agriculture.%0D%0AThis+study+aims+to+examine+differences+in+biological+asset+intensity%2C+asset+growth%2C%0D%0Aliquidity%2C+leverage%2C+and+biological+asset+disclosure+before+and+after+the%0D%0Aimplementation+PSAK+69.+Population+in+this+study+were+agricultural+sector%0D%0Acompanies+listed+on+the+IDX+for+the+2016-2019+period+with+sample+14+companies.%0D%0AThe+hypothesis+test+that+is+carried+out+is+a+nonparametric+test+using+the+Wilcoxon%0D%0Asigned+rank+test.+The+results+of+this+research+show+that+there+are+increase%0D%0Abiological+asset+intensity%2Cleverage%2C+and+biological+asset+disclosure.+Furthermore%2C%0D%0Athe+results+of+this+research+show+that+asset+growth+and+liquidity+is+not+increase%0D%0Aafter+implementation+PSAK+69.%0D%0A%0D%0AKeywords%3A+PSAK+69%2C+Biological+Asset+Intensity%2C+Asset+Growth%2C+Liquidity%2C%0D%0ALeverage%2C+and+Biological+Asset+Disclosure%0D%0A%0D%0AABSTRAK%0D%0A%0D%0AANALISIS+PERBANDINGAN+INTENSITAS+ASET+BIOLOGIS%2C%0D%0APERTUMBUHAN+ASET%2C+LIKUIDITAS%2C+LEVERAGE%2C+DAN%0D%0APENGUNGKAPAN+ASET+BIOLOGIS+SEBELUM+DAN+SESUDAH%0D%0A%0D%0APENERAPAN+PSAK+69%0D%0A%0D%0A(Studi+Pada+Perusahaan+Sektor+Agrikultur+Terdaftar+di+Bursa+Efek%0D%0A%0D%0AIndonesia+Periode+2016-2019)%0D%0A%0D%0AOleh%0D%0ASRI+UTAMI%0D%0A%0D%0APerusahaan+agrikultur+memiliki+karakteristik+yang+unik+dan+berbeda+dengan%0D%0Aperusahaan+sektor+lainnya%2C+yaitu+adanya+aktivitas+agrikultur.+Aktivitas+agrikultur%0D%0Aselalu+mengalami+transformasi+biologis+yang+menyebabkan+perubahan+baik+secara%0D%0Akuantitatif+maupun+kualitatif%2C+sehingga+perlu+perlakuan+akuntansi+yang+khusus.%0D%0AOleh+sebab+itu%2C+IAI+menerbitkan+standar+akuntansi+yang+khusus+mengatur%0D%0Amengenai+aktivitas+agrikultur%2C+yaitu+PSAK+69%3A+Agrikultur.+PSAK+69+mulai%0D%0Aberlaku+efektif+pada+1+Januari+2020.%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+perbandingan+intensitas+aset+biologis%2C%0D%0Apertumbuhan+aset%2C+leverage%2C+dan+pengungkapan+aset+biologis+sebelum+dan+sesudah%0D%0Apenerapan+PSAK+69.+Populasi+dalam+penelitian+ini+adalah+perusahaan+sektor%0D%0Aagrikultur+yang+terdaftar+di+BEI+periode+2016-2019+dengan+sampel+sebanyak+14%0D%0Aperusahaan.+Pengujian+hipotesis+yang+dil+akukan+adalah+pengujian+nonparametrik%0D%0Adengan+alat+wilcoxon+signed+rank+test.+Hasil+penelitian+menunjukkan+bahwa%0D%0Aterdapat+peningkatan+intensitas+aset+biologis%2C+leverage%2C+dan+pengungkapan+aset%0D%0Abiologis.+Selain+itu%2C+hasil+penelitian+ini+menunjukkan+bahwa+pertumbuhan+aset+dan%0D%0Alikuiditas+tidak+mengalami+peningkatan+signifikan.%0D%0A%0D%0AKata+Kunci%3A+PSAK+69%2C+Intensitas+Aset+Biologis%2C+Pertumbuhan+Aset%2C%0D%0ALikuiditas%2C+Leverage%2C+dan+Pengungkapan+Aset+Biologis&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60516%2F1%2FABSTRAK%2520-%2520Sri%2520Utami.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60516%2F2%2FFULL%2520SKRIPSI%2520-%2520Sri%2520Utami.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F60516%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Sri%2520Utami.pdf&rft.identifier=++SRI+UTAMI%2C+1711031036++(2021)+ANALISIS+PERBANDINGAN+INTENSITAS+ASET+BIOLOGIS%2C+PERTUMBUHAN+ASET%2C+LIKUIDITAS%2C+PENGUNGKAPAN+ASET+BIOLOGIS+(Studi+Pada+Perusahaan+Sektor+FAKULTAS+EKONOMI+DAN+BISNIS+ANALISIS+PERBANDINGAN+INTENSITAS+ASET+BIOLOGIS%2C+PERTUMBUHAN+ASET%2C+LIKUIDITAS%2C+LEVERAGE%2C+DAN+PENGUNGKAPAN+ASET+BIOLOGIS+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+69+(Studi+P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