This study aims to examine the effect of disclosure of biological assets on firm value with ownership concentration as a moderating variable. The samples used in this study were all agricultural companies listed on the Indonesia stock exchange in 2015-2018. Samples were selected by purposive sampling method and 17 samples were obtained. The analytical tool used is multiple regression analysis. The results of this study indicate that the disclosure of biological assets has a positive effect on firm value and the concentration of ownership has no effect on the effect of disclosure of biological assets on firm value