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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 Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Lyandra Aisyah Margie Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mohammad Syafril Hamidi Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suherdi Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam