This study aims to examine and analyze the effect of Biological Asset Intensity, Company Size, Company Growth, Managerial Ownership Concentration, and KAP Types on Biological Asset Disclosures. The population in this research are agricultural companies listed in Indonesia Stock Exchange (IDX) for the period 2014-2017. The data used in this study are secondary data in the form of quantitative data from the financial statements of agricultural companies listed in Indonesia Stock Exchange (IDX) for the period 2014-2017. In this research the method used for sampling is using the purposive sampling and obtained a sample of 72 samples. The analytical method used in this research is using multiple linear regression analysis. Based on the analysis that has been done, the results show that biological asset intensity, company size, and company growth does not effect on biological assets disclosure. Managerial ownership cocentration, and KAP Types has a positive effect on biological assets disclosure