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All Journal Jurnal Analisis Bisnis Ekonomi Management Studies and Entrepreneurship Journal (MSEJ)
Srimindarti, Caecilia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation? Poerwati, Rr. Tjahjaning; Hardiningsih, Pancawati; Srimindarti, Caecilia; Sundari, Retno Ika
Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.621 KB) | DOI: 10.31603/bisnisekonomi.v18i1.3342

Abstract

Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 time frame. The research sample was selected by purposive sampling. Technical analysis of the study used logistic regression. The results of this study found that only fixed asset intensity and operating cash flow affect the revaluation of fixed assets and the scale of the company does not affect the decision of the revaluation of fixed assets. The implication of the results of the study shows that large-scale companies do not always revaluate fixed assets because they can cause taxes on revaluations that must be borne by the company. In addition, the practical implications also show that the Indonesian government must increase the number of licensed appraisers to compensate for the increasing number of companies adopting revaluation models.
Pengaruh Audit Tenure, Rotasi Audit, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020 - 2022 Azmiawan P., M. Neilan; Srimindarti, Caecilia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4386

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana kualitas audit dipengaruhi oleh masa audit, rotasi audit, dan ukuran perusahaan. Bisnis sektor Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020–2022 menjadi fokus penelitian ini. Metode pengambilan sampel purposif dan kriteria yang telah ditetapkan digunakan dalam penelitian kuantitatif ini, dengan 81 perusahaan dijadikan sebagai ukuran sampel. Data sekunder dari website www.idx.ac.id digunakan untuk menyusun laporan keuangan tahunan tahun anggaran 2020–2022. Regresi logistik merupakan teknik analisis data yang digunakan dalam penelitian ini dengan menggunakan alat analisis SPSS versi 24. Temuan penelitian ini menunjukkan bahwa meskipun masa kerja dan rotasi audit tidak berpengaruh terhadap kualitas audit, namun ukuran perusahaan berpengaruh.
Co-Authors Azmiawan P., M. Neilan Pancawati Hardiningsih Retno Ika Sundari, Retno Ika Rr. Tjahjaning Poerwati