Faktor – Faktor Yang Mempengaruhi Revaluasi Aset Tetap

Abstract

This study aims to determine how leverage, liquidity, firm size and fixed asset intensity affect the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sample was selected by purposive sampling method and valid data were 171 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) version 25 and Microsoft Excel 2016 program. The results of this study indicate that leverage and liquidity have no effect on fixed asset revaluation, firm size has a negative and significant effect on fixed asset revaluation and the intensity of fixed assets has a positive and significant effect on fixed asset revaluation. The implication of this research is that management needs to consider factors that can affect the revaluation of fixed assets in order to present fixed assets at fair value.