ABSTRACT
this study aims to determine the extent to which the plantations sector
companies listed in BEI are implementing PSAK 69 Ariculture in preparing
financial statement. PSAK 69 Agriculture is a standard that regultes the
accounting treatment of biological assets. This standard is efectively applied for
companies in 2018.
The sample in this study was 14 plantation sector companies registered in
BEI which were obtained using purposive sampling. The type of this study is
descriptie qualitative reserch with content analysis reserch techniques between
the statements contained in PSAK 69 with financial statements.
The results of this study indicate that of the 14 companies that were
sampled, only one companies has not fully addopted PSAK 69 Agriculture un the
financial statement for the 2018 period.
Keywords: PSAK 69 Agriculture, Biological Assets, The Plantations sector
companies