This study aims to find empirical evidence regarding the influence of biological aseets intensity, firm size, profitability and ownership concentration against biological asset disclosure. The object in this study was financial statements of agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The data collection method used was purposive sampling with a total sample of 17 companies and with an observation period of 3 years so that the total number of observations was 51. The hypothesis testing was done using a logistic regression analysis tool. Based on the results of testing the hypothesis, the results show that biological assets intensity and firm size are variables that positively affect biological asset disclosure while ownership concentration are variables that negatively affect biological asset disclosure, and profitability does not affect biological asset disclosure.