Pengaruh Fixed Asset Intensity, Leverage, Market to Book Ratio , Pertumbuhan Perusahaan, Ukuran Perusahaan Terhadap Revaluasi Aset Tetap pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022

Abstract

The focus of this research is to identify the influence of Fixed Asset Intensity, Leverage, Market to Book Ratio, Company Growth, Firm Size on the Revaluation of Fixed Assets in Mining Companies Listed on the Indonesian Stock Exchange in 2017 - 2022. This type of research is logistic regression analysis. The type of data used is secondary data, namely the financial reports of each company obtained from the Indonesian Stock Exchange website. The population in this study was 63 mining companies listed on the Indonesia Stock Exchange in 2017 - 2022. The research sampling was selected using a purposive sampling technique so that the sample selected was 44 companies, with a total of 264 observations. The results of this research show that partially, Fixed Asset Intensity and Firm Size have a positive effect on Fixed Asset Revaluation. Leverage has a negative effect on Fixed Asset Revaluation. Meanwhile, the Market to Book Ratio and Company Growth have no effect on Fixed Asset Revaluation. Simultaneously Fixed Asset Intensity, Leverage, Market to Book Ratio, Company Growth, Firm Size influence Fixed Asset Revaluation.