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Journal : Interconnection: An Economic Perspective Horizon

Analysis of Financial and Non-Financial Factors on Fixed Assets Revaluation in Banking Companies Ahmad Rifai; Prihatni, Rida; Sumiati, Ati
Interconnection: An Economic Perspective Horizon Vol. 1 No. 2 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i2.37

Abstract

This research was conducted to find the influence of leverage, liquidity, fixed asset intensity, firm size, management ownership, and independent commissioners on fixed asset revaluation. The data used in this research is secondary data in the form of financial statements and annual reports obtained through the company's website or the Indonesia Stock Exchange (IDX). The population in this study were banking sector companies listed on the IDX in 2020 - 2022. The sample selection in this study used the purposive sampling technique and resulted in 44 companies as the sample studied. This research uses quantitative methods. The analysis technique used is descriptive statistical analysis and logistic regression analysis. The results of this research indicate that fixed asset intensity and company size have a positive effect on fixed asset revaluation. Meanwhile, leverage, liquidity, management ownership, and independent commissioners have no effect on fixed asset revaluation.
Co-Authors Achmad Fauzi Aditya Pratama Afiati, Naila Agung Wahyu Handaru Agustin, Melly Ahmad Rifai Alifia Salsabila Andy Andy Annisa Lutfia Annisa, Diana Armeliza, Diah Azzahra, Freesta Budiwati, Susi Dalimunthe, Sholatia Debora, Tiurma Delia Oktaviana, Vonny Dewi Nurmalasari, Dewi Dewi, Novelia Puspita Dita Puruwita, Dita Dwi Handarini, Dwi Dwiriyanto, Muhammad Daffa Erika Takidah Fadillah, Rahmi Fauzi Ahmad Muda Flaurina, Nindya Handayani, Nur Ayu Hasna, Fadhilah Hidayah, Nurul Aulia Hidayah, Wafa Rahma I Gusti Ketut Agung Ulupui Ika Febrilia Jati, Kuat Waluyo Kartika Pratiwi Khairunnisa, Hera Khairunnisa, Zelfi Kismayanti, Dwi Kurniasari, Harini Dwi Kurniawati, Anggita Rachmadhani Kuroni, Waysul Lusiana, Vivi Intang Maharani, Diva Manurung, Amelia Shevi Mardi Maretha, Sheila Harviana Marsofiyati Marsofiyati Maulana Amirul Adha Maulidya, Antika Mufidah, Chusnanik Muhammad Rizqi Ramadhan Muhammad Yusuf Mujahidah, Nisrina Musyaffi, Ayatulloh Michael Nasution, Hafifah Pebrian, Rizky Pitaloka, Nadya Purwana E.S., Dedi Putri, Adhisa Azzahra Putri, Dara Anggraeni Bimanyu Putri, Ranadya Ditharifiasari Santoso Putriwangi, Gusti Muazarah Rachmawati, Fauziyah Tri Rahmah, Rafika Isnanur Rahmiatin, Sitti Rasul, Dhea Kamila Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Rinjani, Rizki Amelia Rivai, Wisnu Anugrah Roesmelyana, Firza Nazera Roni Faslah Safhira, Nur Saktiyani, Aurelia Salma, Maulida Asyifa Salsabila, Ainiyah Santi Susanti, Santi Saputra, Mohamad Rizki Sejati, Maharani Amelia Putri Shandy Aditya, Shandy Shidiq, Muhammad Sirait, Cornella Sari Sirait, Marthina Selsa Siti Nurjanah Sitinjak, Ruth Theressa Sri Zulaihati, Sri Subekti, Elok Suci Ramadhan Suherdi Sururi, S Susi Indriani Syalsabila, Anis Syalsabila, Daffa Syawalia, Savvy Afifah Tahfidz, Muhamad Tika Rahayu Tri Hesti Utaminingtyas, Tri Hesti Tuti Sariwulan, Tuti Umi Widyastuti Unggul Purwohedi Usep Suhud Wahono, Puji Widiastuti, Umi Wulan, Tuty Sari Yuniawati, Silvia Zahra, Siti Fatimah