Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Universitas Batanghari Jambi
Muhammad Tarzia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Arus Kas Operasi, Leverage, Likuiditas, Pertumbuhan Perusahaan terhadap Revaluasi Aset Tetap Muhammad Tarzia; Hermanto Hermanto
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3623

Abstract

The purpose of this study is to analyze the effect of operating cash flow, leverage, liquidity and company growth on fixed asset revaluation. In this study, there were 4 companies that met the criteria from a total observation of 46 companies with the object of research being transportation subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2014 to 2021. The results of this study indicate that the operating cash flow variable has a negative effect on revaluation. fixed assets, leverage has no effect on fixed asset revaluation. The variable liquidity has a negative effect on the revaluation of fixed assets. Taken together operating cash flow, Leverage, Liquidity and growth of the company significantly influence the revaluation of fixed assets. This research can be taken into consideration for investors and shareholders to be more careful in receiving financial statement information provided by companies in making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and meet the expectations of shareholders.
Co-Authors Hermanto Hermanto