Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Melakukan Revaluasi Aset Tetap (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Abstract

The purpose of this study was to analyze the factors that influence companies to revalue fixed assets (study of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020). The analysis used is logistic regression analysis. The sample in this research is 22 manufacturing companies with the 2016-2020 research year. The type of data in this research is secondary data. The sample selection method in this study is simple random sampling method and data processing using SPSS software. The results of this study are that leverage, liquidity, and fixed asset intensity partially have a positive and significant effect on revaluation of manufacturing companies listed on the Indonesian stock exchange, while firm size has no partial effect on revaluation of manufacturing companies listed on the Indonesian stock exchange. The results of other studies, namely leverage, liquidity, firm size, and fixed asset intensity simultaneously affect the revaluation of fixed assets in manufacturing companies listed on the Indonesian stock exchange.