Pengaruh Fixed Asset Intensity, Firm’s Growth, Firm Size, dan Leverage terhadap Keputusan Revaluasi Aset Tetap: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI 2017-2021

Abstract

The study aims to analyze the influence of fixed asset intensity, firm’s growth, firm size and leverage on the revaluation decision on fixed property and real estate companies listed on the Indonesian Stock Exchange for the period 2017-2021. The population in the study is property and Real estate companies registered on Indonesia Stock Exchange in 2017-2021 with a total of 87 companies. Sampling techniques used purposive sampling and obtained 31 companies with 155 units of analysis. This type of research is quantitative research with a causality study approach. Data analyzed with descriptive statistics and logistic regression. The results of this study show that simultaneously fixed asset intensity, firm’s growth, firm size and leverage have a significant influence on the revaluation decision of the assets of the property and real estate companies listed on the Indonesian Stock Exchange in the period 2017-2021. Partially, the fixed asset intensity variable has no influence on the asset revaluation decision, the firm’s growth does not influence the assets revaluations decision, firm size has a positive and significant influence upon the Asset revalue decision, and the leverage variable does not have an influence on the asset revaluation decision.