This research aims to show empirical result about the effect of biological asset
intensity, company size, and profitability on agricultural company compliance based
Pernyataan Standar Akuntansi Keuangan 69. Biological assets which are living plants and
animals are unique element in agricultural activities. Biological assets undergone
biological transformation over time which disclosure and compliance based on PSAK
No. 69 is needed by the agricultural companies. The disclosure is affected by many
factors. This empirical study examined thirty-nine agricultural listed company in
Indonesia from 2018 to 2020 using purposive sampling. Multiple regression analysis
tested from secondary data which the result show that biological assets intensity has
positive significant influence on agricultural company compliance based on PSAK No.69,
company size has positive but no significant influence on agricultural company
compliance based on PSAK No.69, and profitability has negative significant influence on
agricultural company compliance based on PSAK No.69.