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; Hadi Pramono

doi:10.30595/ratio.v1i1.7974

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)

Authors

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

DOI:

https://doi.org/10.30595/ratio.v1i1.7974

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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Published

2022-08-19

How to Cite

Fauziah, Y. N., & Pramono, H. (2022). 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). Ratio : Reviu Akuntansi Kontemporer Indonesia, 1(1), 48–66. https://doi.org/10.30595/ratio.v1i1.7974

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Issue

Vol. 1 No. 1 (2020): Reviu Akuntansi Kontemporer Indonesia

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Articles

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