Jurnal Akuntansi Bisnis
Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis

FIXED ASSETS OPTIMIZATION TO INCREASE RECURRING INCOME IN THE PROPERTY AND REAL ESTATE SECTOR

Ongkowijoyo, Meliana Kristin (Universitas Ciputra)
Kohardinata, Cliff (Universitas Ciputra)



Article Info

Publish Date
25 Feb 2025

Abstract

Background: Business actors in the property and real estate industry experienced a decline in growth despite an improvement patterns of people's purchasing power in 2022.Purpose: The objective of this research is to empirically examine the impact of cash on hand, liabilities and fixed assets on recurring income.Research Method: This study employed a purposive sampling technique involving 24 property and real estate corporations listed on the Indonesia Stock Exchange from 2019 to 2022, resulting in a dataset of 96 observations. Panel data regression analysis was conducted using Stata 13 software. Findings: The study reveals that fixed assets significantly negatively impact recurring income, whereas cash on hand and liabilities exhibit no significant effects.Originality of Research: To the best of the researchers’ knowledge, no prior studies have specifically explored factors affecting recurring income in Indonesia’s property and real estate sector.

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Journal Info

Abbrev

akuntansi-bisnis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...