RUDIANA ENI DAMAYATI (2017) FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN REVALUASI ASET TETAP. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17334

Abstract

This study aimed to analyze the factors that influence the policy of fixed asset revaluation at manufacturing companies in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) at 2014 until 2016. Samples were taken by purposive sampling method. The samples were manufacturing companies listed in Indonesia Stock Exchange and Kuala Lumpur Stock Exchange (KLSE) at 2014 until 2016. The method of analysis in this study using logistic regression analysis because the dependent variable of this research use dummy variable. By using logistic regression, it can be concluded that the factors influencing the policy of fixed asset revaluation in Indonesia and Malaysia are leverage, and fixed asset intensity. In Indonesia, leverage variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,030, and fixed asset intensity variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,016. While in Malaysia, leverage variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,015, and fixed asset intensity variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,000. Variable size, declining cash flow from operation, ownership control have no effect on the policy of fixed asset revaluation in Indonesia and Malaysia.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: UPWARD REVALUATION OF FIXED ASSETS, LEVERAGE, FIRM SIZE, DECLINING CASH FLOW FROM OPERATION, OWNERSHIP CONTROL. REVALUASI ASET TETAP MENAIK, LEVERAGE, FIRM SIZE, FIXED ASSET INTENSITY, DECLINING CASH FLOW FROM OPERATION, OWNERSHIP CONTROL.
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:49
URI: https://etd.umy.ac.id/id/eprint/57946

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