Abstract
This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.
Highlights
This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation
These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation
Hasil penelitian ini berbeda dengan penelitian yang dilakukan oleh Jannah, Diantimala (2018) dan Sudrajat dkk (2017) yang menyatakan bahwa fixed assets intensity berpengaruh terhadap revaluasi aset tetap
Summary
Menurut Latifa dan Haridhi (2016) Fixed asset intensity merupakan jumlah aset tetap dibandingkan dengan total aset perusahaan. Penelitian yang telah dilakukan oleh Fathmaningrum dan Yudhanto (2019) dan Latifa & Haridhi (2016) menyatakan bahwa fixed asset intensity berpengaruh positif terhadap revaluasi aset tetap. Rasio leverage diukur dengan perhitungan sebagai berikut: Total Kewajiban Debt Ratio =. Pada penelitian ini rasio likuiditas diukur dengan perhitungan sebagai berikut: aset lancar current ratio = liabilitas jangka pendek c. Pada penelitian ini ukuran perusahaan diukur dengan perhitungan sebagai berikut: Ukuran perusahaan = Ln Total aset d. Fixed asset intensity adalah proporsi aset perusahaan yang terdiri dari aktiva tetap (Tay, 2009). Pada penelitian ini fixed asset intensity diukur dengan perhitungan sebagai berikut: total aktiva tetap FAI = total aset.
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