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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Humanities Education Management Accounting and Transportation
Winata, Bagas Anggi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences Transportation

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Journal : JOURNAL OF APPLIED BUSINESS ADMINISTRATION

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Quantitative factor analysis of fixed asset impairment: a multi-case study of state-owned enterprises in the pharmaceutical and construction sectors Winata, Bagas Anggi; Nawawi, Zuhrinal M; Nasution, Yenni Samri Juliati
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.11301

Abstract

This study examines the quantitative factors influencing fixed asset impairment in two Indonesian state-owned enterprises (BUMN) operating in the pharmaceutical and construction sectors under PSAK 48. The research problem focuses on declining profitability, high leverage, and negative operating cash flows that potentially reduce asset value. The objective is to analyze the relationship between Return on Assets (ROA), Debt to Asset Ratio (DAR), Fixed Asset Turnover (FATO), and Cash Flow from Operations (CFO) with asset impairment risk. A descriptive-comparative quantitative approach was employed using multi-case study data from 2022–2024 financial reports. The findings reveal that persistent negative CFO and high DAR are the main indicators of asset impairment risk, while the implementation of PSAK 48 remains inconsistent. This study concludes that a financial ratio-based quantitative model can serve as an early detection tool for asset impairment in BUMN. This research is limited to a sample of state-owned enterprises and certain quantitative variables, but has implications for increasing the accuracy of asset impairment testing in accordance with PSAK 48, with the novelty of cross-sector multi-case analysis.
Co-Authors Adawiyah, Sabrina Alia, Rahma Faradhilla, Naisha Hakiki, Suci Miranti Hanafiah, Aidil Nahdah, Alifah Nasution, Kasron Pratiwi, Dini YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zuhrinal M. Nawawi