Faktor-faktor yang mempengaruhi revaluasi Asset tetap pada perusahaan manufaktur Yang terdaftar di bei

Dwi Rizqia, Vivin (2018) Faktor-faktor yang mempengaruhi revaluasi Asset tetap pada perusahaan manufaktur Yang terdaftar di bei. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Revaluation of fixed assets is an action that may be requaired to accurately describe the true value of the firm assets. Based on PSAK 16 Indonesian company can choose cost method or revaluation method on their fixed asset. The objective of this research was to knowing significance of leverage, declining cash flow operation, market book ratio, firm size and fixed asset intensity on fixed asset revaluation. The independent variables were use in this study is a leverage, declining cash flow operation, market book ratio, firm size, and fixed asset intensity, while the dependent variable is the Fixed asset revaluation. The statistical method used in this study is descriptive statistic, over all fit model, goodness of fit test, nagel kerke (R- Square) and logistic regression. Samples were taken by using purposive sampling technique. The final sample as many as 397 manufacture companies listed in idx on 2012-2016. The result of this study shows that firm size and market book ratio has a significant effect on fixed asset revaluation. The leverage, declining cash flow operation and fixed asset intensity there is no significant effect on fixed asset revaluation. Keywords: fixed asset revaluation, leverage, cash flow, firm size, market book ratio, fixed asset intensity

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 07:09
Last Modified: 24 Oct 2018 07:09
URI: http://eprints.perbanas.ac.id/id/eprint/3477

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