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All Journal Jurnal Buana Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Susmita Handayani
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Economics, Econometrics & Finance Other

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PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FIX ASSETS INTENSITY DAN INVESTMENT OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI VARIABLE MODERATING Dharmendra Dharmendra; Yunianto Dwi Prasetyo; Warseno Warseno; Susmita Handayani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.079 KB) | DOI: 10.55606/jaem.v1i2.76

Abstract

The purposes of this research is to analyze the influence of leverage, fix asset intensity, investment opportunity and revaluation of fixed asset in Manufacturing Company Consumer Goods Sector in simultaneous and partial. Methods of analysis using moderated regression analysis. Population used is the Manufacturing Company Consumer Goods Sector 2012-2015. Purposive sampling is the technique that is used as a sampling technique with predetermined criteria the number of observations of 112 sampel. The results of this study is only partially the four variables are found to significantly affect the firm value, they are leverage, size, fix asset intensity and investment opportunity. As for revaluation of fixed assets proved to be not significantly affected. Simultaneously the results showed the fifth variable fit or match the data. Revaluation of fixed assets variable as a significant moderating effect was not proven. The findings of this study was that Revaluation of fixed assets variable as a significant moderating effect was not proven to leverage, size, fix asset intensity and investment opportunity. IAS 16 provides options for companies to apply cost or revaluation model.
Faktor-Faktor Penentu Persistensi Laba Warseno, Warseno; Dharmendra, Dharmendra; Susmita Handayani
Jurnal Buana Akuntansi Vol 7 No 2 (2022): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i2.2664

Abstract

The Earnings quality is part of a measure to assess the performance of an entity and then as a consideration for investors to invest, where the quality of report information can be determined by the persistence of earnings. This study aims to examine the effect of operating cash flow, book tax differences (permanent and temporary), debt and firm size on earnings persistence. The population used is the Basic Industry and Chemical sector which is listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the sample found 11 companies with observations during the 2015-2018 period. The analysis technique used is multiple regression analysis with the help of SPSS 25. The results of this study are operating cash flows, and the amount of debt partially have an impact on earnings persistence. In contrast, the scale of the company, the permanent difference does not affect the persistence of earnings.
Co-Authors Dharmendra Dharmendra Dharmendra, Dharmendra warseno warseno Yunianto Dwi Prasetyo