Pengaruh Firm Size, Fixed Assets Intensity, Leverage, Liquidity, dan Komisaris Independen terhadap Revaluasi Aset Tetap (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2018-2022)

Abstract

Fixed assets are an important component in running the company's operations. Fixed assets are generally valued at cost, which is then depreciated over the useful life of the fixed assets so that their value decreases over time. Therefore, the use of acquisition prices makes some fixed asset values not reflect the actual situation. The revaluation method is used to revalue assets so that they reflect the current value of the assets. The revaluation method can also increase the company's economic capacity through increasing the value of assets due to revaluation. Managerial within the company is authorized to use the revaluation policy. And revaluation decisions made by managerial parties will certainly be influenced by internal and external factors of the company. The puose of this study was to determine the effect of Firm Size, Fixed Asset Intensity, Leverage, Liquidity, and Independent Commissioners on partial or simultaneous fixed asset revaluation. This research method is puosive sampling with a sample of 24 companies and the total analysis of 44 financial statements