{"id":"https://openalex.org/W4313072467","doi":"https://doi.org/10.46306/rev.v2i2.72","title":"PENGARUH INTENSITAS ASET BIOLOGIS, KUALITAS AUDIT, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR DI BURSA EFEK INDONESIA","display_name":"PENGARUH INTENSITAS ASET BIOLOGIS, KUALITAS AUDIT, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR DI BURSA EFEK INDONESIA","publication_year":2022,"publication_date":"2022-02-28","ids":{"openalex":"https://openalex.org/W4313072467","doi":"https://doi.org/10.46306/rev.v2i2.72"},"language":"en","primary_location":{"id":"doi:10.46306/rev.v2i2.72","doi":"https://doi.org/10.46306/rev.v2i2.72","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v2i2.72","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/72/160","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/72/160","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048729601","display_name":"Kusuma Indawati Halim","orcid":"https://orcid.org/0000-0002-8124-9750","observed_orcids":["https://orcid.org/0000-0002-8124-9750"]},"institutions":[{"id":"https://openalex.org/I4405263011","display_name":"Universitas Widya Dharma Pontianak","ror":"https://ror.org/0181mwv19","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263011"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Kusuma Indawati Halim","raw_affiliation_strings":["Universitas Widya Dharma Pontianak"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widya Dharma Pontianak","institution_ids":["https://openalex.org/I4405263011"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5048729601"],"corresponding_institution_ids":["https://openalex.org/I4405263011"],"apc_list":null,"apc_paid":null,"fwci":0.6226,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.66111664,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":"2","issue":"2","first_page":"282","last_page":"288"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8467000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8467000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.08009999990463257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.030500000342726707,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/biological-assets","display_name":"biological assets","score":0.8790000081062317},{"id":"https://openalex.org/keywords/biological-asset-intensity","display_name":"biological asset intensity","score":0.7760000228881836},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9950000047683716},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":1.0},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.722000002861023},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.7889999747276306},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9509999752044678}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7017068862915039},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5840420722961426},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5544202923774719},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5503418445587158},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5236606001853943},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5045570135116577},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.45253995060920715},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.44440677762031555},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.3907196521759033},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18309184908866882},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13416466116905212},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46306/rev.v2i2.72","doi":"https://doi.org/10.46306/rev.v2i2.72","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v2i2.72","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/72/160","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.46306/rev.v2i2.72","doi":"https://doi.org/10.46306/rev.v2i2.72","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v2i2.72","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/72/160","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Zero hunger","score":0.40450000762939453,"id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4313072467.pdf","grobid_xml":"https://content.openalex.org/works/W4313072467.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2072889329","https://openalex.org/W2488131637","https://openalex.org/W2936326770","https://openalex.org/W2966256793","https://openalex.org/W3138320487","https://openalex.org/W3180300936"],"related_works":["https://openalex.org/W4414775743","https://openalex.org/W7203963829","https://openalex.org/W2983729225","https://openalex.org/W3180300936","https://openalex.org/W4285339991","https://openalex.org/W4390461243","https://openalex.org/W3212263099","https://openalex.org/W4313274611","https://openalex.org/W4411910325","https://openalex.org/W4413030730"],"abstract_inverted_index":{"The":[0,68,89,101,110],"financial":[1],"statements":[2],"reflect":[3],"the":[4,12,16,44,56,77,81,97,115,128,140],"company's":[5,17],"position":[6],"so":[7,28],"that":[8,29,114],"it":[9],"can":[10,31],"assist":[11],"user":[13],"in":[14,70,76],"analyzing":[15],"performance.":[18],"Accounting":[19],"policies":[20],"related":[21],"to":[22,42,87],"biological":[23,37,47,59,118,131,143],"assets":[24,119,144],"should":[25],"be":[26],"presented":[27],"users":[30],"understand":[32],"transactions":[33],"and":[34,52,120],"performance":[35],"of":[36,46,58,63,117,130,142],"assets.":[38,60],"This":[39,61],"study":[40,72],"aims":[41],"examine":[43],"effect":[45,126,138],"asset":[48],"intensity,":[49],"audit":[50,134],"quality,":[51],"firm":[53,121],"size":[54,122],"on":[55,80,127,139],"disclosure":[57,129,141],"type":[62],"research":[64,90],"is":[65],"associative":[66],"research.":[67],"population":[69],"this":[71],"were":[73],"24":[74],"companies":[75,94],"agricultural":[78],"sector":[79],"Indonesia":[82],"Stock":[83],"Exchange":[84],"from":[85],"2014":[86],"2018.":[88],"sample":[91],"was":[92],"14":[93],"determined":[95],"by":[96],"purposive":[98],"sampling":[99],"method.":[100],"data":[102],"analysis":[103],"technique":[104],"used":[105],"multiple":[106],"linear":[107],"regression":[108],"analysis.":[109],"test":[111],"results":[112],"show":[113],"intensity":[116],"have":[123],"a":[124],"positive":[125],"assets,":[132],"while":[133],"quality":[135],"has":[136],"no":[137]},"counts_by_year":[{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2023-01-06T00:00:00"}