RATIO: Reviu Akuntansi Kontemporer Indonesia
Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia

Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2014-2018)

Yulianti Nur Fauziah (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Hadi Pramono (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
28 Jul 2020

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.

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Journal Info
RATIO: Reviu Akuntansi Kontemporer Indonesia
Website

Abbrev

REVIU

Publisher

Universitas Muhammadiyah Purwokerto

Subject

Economics, Econometrics & Finance Social Sciences

Description

RATIO: Reviu Akuntansi Kontemporer Indonesia journal is intended to be the journal for publishing articles reporting the results of research on accounting and business. RATIO: Reviu Akuntansi Kontemporer Indonesia journal invites manuscript submissions in any accounting and business related subjects ...