The purpose of this study is to obtain empirical evidence regarding the determination of disclosure of
biological assets. This research period is from 2016 to 2019 which is adjusted to the enactment of PSAK
69 on January 1, 2018 so that this period can represent two years before the enactment of PSAK 69
and two years after that. The variables used in this study are company size, growth, leverage,
profitability and internasionalization level as independent variables and disclosure of biological assets
as dependent variables. The sample in this study used purposive sampling method and obtained 17
companies as samples. This article uses quantitative methods with multiple linear regression analysis
techniques. This research concludes that Company Size has a positive impact on the disclosure of
biological assets, either before or after the implementation of PSAK 69. While for Growth, Leverage,
Profitability and Internasionalization Level does not have an impact on disclosure of biological assets,
either before or after the existence of PSAK 69.
Keywords: Biological Asset, Biological Asset Disclosure, PSAK 69.