Pengaruh Solvabilitas, Intensitas Aset Tetap, Arus Kas Operasi, Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Revaluasi Aset Tetap pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI 2017-2020

Abstract

This study aims to determine the effect of solvency, fixed asset intensity, operating cash flow, company size and company growth on fixed asset revaluation in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This type of research is causal research, which uses population data from manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2020. The population in this study are manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2017-2020 with a total of 64 companies. The sampling method used in this study was purposive sampling method and obtained 44 companies that met the criteria with 176 observations. The results showed that partially leverage and company size had a negative and significant effect on fixed asset revaluation, fixed asset intensity had a positive and significant effect on fixed asset revaluation, operating cash flow and company growth had no effect on fixed asset revaluation.