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All Journal JURNAL ECONOMIA Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Community Service and Empowerment Jurnal Ilmiah Wahana Pendidikan Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Multidisiplin Sahombu JACTA: Journal of Accounting and Tax
Permata, Irma Sari
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Journal : JURNAL ECONOMIA

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Exposing Company Value's Hidden Factors: The Effect of Revaluing Fixed Assets and Important Determinants Permata, Irma Sari; Baharuddin, Gunawan
Jurnal Economia Vol. 21 No. 1 (2025): February 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i1.65610

Abstract

AbstractThis study examines the impact of the Investment Opportunity Set, Liquidity, Ownership Structure, and Company Size on Company Value in firms conducting Fixed Asset Revaluations on the Indonesian Stock Exchange (2015-2022). Using a quantitative approach with hypothesis testing, the research analyzes 211-panel data samples through multiple linear regression. Findings reveal that Ownership Structure does not significantly affect Company Value, while the Investment Opportunity Set, Liquidity, and Company Size have a partial influence. The study contributes to financial literature by highlighting the role of fixed asset revaluation in modifying company value. Additionally, it provides insights for policymakers in shaping revaluation policies and serves as a key reference for businesses considering asset revaluation. 
Co-Authors Adrian Adrian Ahyani, Syafira Anwar, Laksamana Agung Aprilia, Natasya Aprillia, Gina Dwi Baharuddin, Gunawan Chaerani Nisa, Chaerani Hadikusuma, Irdan Heriansyah, Kurnia Kurniawan, Airlangga Hafizh MULYADI Mulyadi Mulyadi Pebriyani, Winda Nurul Permana , Erwin Permana, Erwin Thalib, Supriyadi Widayadi, Wasi Wulandjani, Harimurti