Jurnal Organisasi Dan Manajemen
Vol. 17 No. 1 (2021): January - June

Factors Affecting The Selection of Fair Value Methods for Investment Property

Setijaningsih, Herlin Tundjung (Unknown)
Handoyo, Sarwo Edy (Unknown)
Sundari, Novia (Unknown)

Article Info

Publish Date
02 Jun 2021

Abstract

The purpose of this study is to analyze the effect of leverage, profitability, information asymmetry, and the gain on the fair value difference on the selection of the fair value method for investment property by PSAK 13. The population of this study is all companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample selected by purposive sampling amounted to 53 companies. The data processing technique uses the STATA 14.2 program. Logistic regression is used to analyze the hypothesis. Findings. The results of this study indicate that leverage, profitability, and information asymmetry do not affect the selection of the fair value method for an investment property. However, the gain on fair value difference negatively affects the choice of the fair value method for an investment property.

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Journal Info
Jurnal Organisasi Dan Manajemen
Website

Abbrev

JOM

Publisher

Universitas Terbuka

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Merupakan media informasi dan komunikasi para praktisi, peneliti, dan akademisi yang berkecimpung dan menaruh minat serta perhatian pada pengembangan organisasi dan manajemen. Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas ...