FAKTOR-FAKTOR YANG MEMENGARUHI PEMILIHAN MODEL REVALUASI ASET TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Cahyani, Nuswandari and Arief Himmawan, Dwi Nugroho and Tjahjaning, Poerwati and Fajar, Gunawan FAKTOR-FAKTOR YANG MEMENGARUHI PEMILIHAN MODEL REVALUASI ASET TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. MADIC 2019.

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Abstract

This study aims to determine the factors that influence revaluation method choiced. Independent variabels that used in this research are size, leverage, cash flow operating, fixed assets intensity, and growth. The object of the reseach on manufacturing company listed on the Indonesia Stock Exchange (BEI) during the period 2013-2017.The population of this study manufacturing company listed on the Indonesia Stock Exchange (BEI). This study used purposive sampling method. There are 515 sample. Logistic Regression analysis is used in this study.The result of the reseach found that cash flow operating, fixed assets intensity, and growth effect revaluation method choiced. While size and leverage showed no significant effect on revaluation method choiced.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	08 Nov 2022 03:22
Last Modified:	08 Nov 2022 03:22
URI:	https://eprints.unisbank.ac.id/id/eprint/8932

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