Research Paper | Accounting | Indonesia | Volume 8 Issue 2, February 2019
Fixed Asset Revaluation: Decision Making
Jefriyanto, Hadri Mulya
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
How to Cite this Article?
Jefriyanto, Hadri Mulya, "Fixed Asset Revaluation: Decision Making", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART20195050, Volume 8 Issue 2, February 2019, 433 - 439
158 PDF Views | 93 PDF Downloads
Similar Articles with Keyword 'Leverage'
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
Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019
Pages: 1181 - 1190The Factors to Influence Intellectual Capital Disclosure (ICD) in Transport Service Companies Listed In Indonesia Stock Exchange in Period 2014-2017
Munajat, Dewi Anggraini
Research Paper, Accounting, Indonesia, Volume 6 Issue 11, November 2017
Pages: 138 - 145IFRS Adoption and Cost of Capital
Rochman Effendi, Aisa Tri Agustini
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
Research Paper, Accounting, Indonesia, Volume 7 Issue 9, September 2018
Pages: 69 - 76The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)
Candra Febrilyantri, Istianingsih
Similar Articles with Keyword 'Liquidity'
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
Informative Article, Accounting, India, Volume 9 Issue 1, January 2020
Pages: 1652 - 1656A Study on Accounting Types and Its Users
Pragnesh Dalwadi
Research Paper, Accounting, India, Volume 8 Issue 5, May 2019
Pages: 2027 - 2030Impact of Non-Performing Assets in Context of Indian Banking System
Dr Minaxi Jariwala
Research Paper, Accounting, India, Volume 9 Issue 3, March 2020
Pages: 1550 - 1553An Analytical Study on Measuring Short Term Solvency Position of Selected Indian FMCG Companies
Pankaj Sharma
Research Paper, Accounting, India, Volume 9 Issue 5, May 2020
Pages: 330 - 332A Study on Measuring Liquidity of Selected Indian Automobile Companies
Modi Vishakhaben
Similar Articles with Keyword 'Company Size'
Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019
Pages: 1660 - 1665The Effect of Liquidity and Profit Management of Stock Returns in Manufacturing Companies that have been an IPO with its Size as a Moderated Variable 2012-2017
Hendra Lesmana, Dewi Anggraini Faisol
Research Paper, Accounting, Indonesia, Volume 8 Issue 3, March 2019
Pages: 546 - 549Effect of the Independent Board of Commissioners, Audit Committee, Firm Size and Leverage to Earnings Management
Firman, Apollo
Research Paper, Accounting, Indonesia, Volume 8 Issue 2, February 2019
Pages: 433 - 439Fixed Asset Revaluation: Decision Making
Jefriyanto, Hadri Mulya