ANNISA SEKAR RENGGANIS (2017) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN REVALUASI ASET TETAP. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17077

Abstract

This research aims to analyze the factors that influence the revaluation decision of fixed assets of manufacturing companies in Indonesia and Malaysia. This research examines the effect of firm size, fixed asset intensity, liquidity, leverage, and declining cash flow from operation toward revaluation decisions of fixed asset. The sample in this research was manufacturing company listed on the Indonesia Stock Exchange and Bursa Malaysia in the year of 2014-2016. The method of analysis used in this research was logistic regression analysis since the dependent variable is dummy variable. The results of this study indicate that firm size and fixed asset intensity give positive effect toward the revaluation decision of fixed assets in Indonesia. Meanwhile, liquidity, leverage, and declining cash flow from operation give no effect toward revaluation decisions of fixed asset in Indonesia. In contrast, fixed asset intensity gives positive effect toward revaluation decisions of fixed asset in Malaysia. Yet, liquidity gives negative effect toward revaluation decisions of fixed asset in Malaysia. Furthermore, firm size, leverage, and declining cash flow from operation have no effect toward revaluation decisions of fixed asset in Malaysia.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: FIXED ASSET REVALUATION, FIRM SIZE, FIXED ASSET INTENSITY, LIQUIDITY, LEVERAGE, DECLINING CASH FLOW FROM OPERATION. REVALUASI ASET TETAP, FIRM SIZE, FIXED ASSET INTENSITY, LIKUIDITAS, LEVERAGE, DECLINING CASH FLOW FROM OPERATION.
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:18
URI: https://etd.umy.ac.id/id/eprint/57740

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