Downloads: 181 | Views: 326 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Research Paper | Accounting | Indonesia | Volume 8 Issue 2, February 2019 | Popularity: 6.9 / 10
Fixed Asset Revaluation: Decision Making
Jefriyanto, Hadri Mulya
Abstract: This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Keywords: Revaluation, Leverage, Liquidity, Fixed Asset Intensity, Company Size
Edition: Volume 8 Issue 2, February 2019
Pages: 433 - 439
Make Sure to Disable the Pop-Up Blocker of Web Browser
Similar Articles
Downloads: 2 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Analysis Study Research Paper, Accounting, India, Volume 13 Issue 11, November 2024
Pages: 1460 - 1469The Evolution of Artificial Intelligence in Accounting: A Historical Exploration and Future Outlook
Hesham Salem Ahmed Nasser
Downloads: 42
Research Paper, Accounting, Indonesia, Volume 10 Issue 3, March 2021
Pages: 1711 - 1717The Factors Affecting Tax Avoidance (Case Study on Registered Mining Companies in Indonesia Stock Exchange for 2014-2016)
Jean Biasnov Sinurat, Jasman
Downloads: 103
Research Paper, Accounting, Nigeria, Volume 9 Issue 12, December 2020
Pages: 110 - 120Determinants of Environmental Accounting Disclosure of Listed Oil and Gas Firms in Nigeria
Baba Sabo
Downloads: 111
Research Paper, Accounting, Kenya, Volume 9 Issue 6, June 2020
Pages: 978 - 983Analysis of the effect of Financial Leverage on Loan Repayment among Small and Medium Sized Enterprises in Kenya
Oketch Samson Oduor Ouma, Salome Musau
Downloads: 139 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Research Paper, Accounting, Nigeria, Volume 7 Issue 10, October 2018
Pages: 985 - 990Corporate Tax and Dividend Policy of Listed Conglomerate Companies in Nigeria
Aishat Salawudeen, Tion Terkimbi M, Kaka Abdullahi