Determinan Yang Memengaruhi Revaluasi Aset Tetap Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020

Abstract

The aims of this study is to analyze the effect of leverage, firm size, fixed asset intensity, cash flow operation, growth opportunity on the decision to conduct revaluation of fixed asset. The sample of this study was manufacturing companies selected by using purposive sampling and based on the certain criteria with the number of samples was 8 companies from 30 companies. Data was analyzed using logistic regression analysis. The result of this research shows that leverage, firm size, and cash flow operation had significant effect on fixed asset revaluation but the result also showed that fixed asset intensity and growth opportunity no had significant effect on the companies decision to conduct fixed asset revaluation.