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All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Marella Ajeng Maharani
Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Revaluasi Aset Tetap Pada Perusahaan Infrastruktur Marella Ajeng Maharani; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5551

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, company size, and fixed asset intensity on the revaluation of fixed assets of infrastructure companies listed on the IDX for the period 2018-2022. A total of 46 infrastructure companies that met the requirements provided 230 data points for the logistic regression analysis test. The research findings show that although company size and fixed asset intensity positively affect fixed asset revaluation, debt and liquidity factors have no effect. The implications of the research findings provide management with further information to take into account company size and fixed asset intensity when conducting fixed asset revaluations. This helps ensure that fixed assets are fairly valued and helps create easy-to-use financial reports.
Co-Authors Elsa Imelda