Work

Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Revaluasi Aset Tetap Pada Perusahaan Infrastruktur

Year: 2024

Type: article

Abstract: The purpose of this study is to determine the effect of leverage, liquidity, company size, and fixed asset intensity on the revaluation of fixed assets of infrastructure companies listed on the IDX for the period 2018-2022. A total of 46 infrastructure companies that met the requirements provided 230 data points for the logistic regression analysis test. The research findings show that although company size and fixed asset intensity positively affect fixed asset revaluation, debt and liquidity factors have no effect. The implications of the research findings provide management with further information to take into account company size and fixed asset intensity when conducting fixed asset revaluations. This helps ensure that fixed assets are fairly valued and helps create easy-to-use financial reports.

Source: EKOMA Jurnal Ekonomi Manajemen Akuntansi

DOI: 10.56799/ekoma.v4i1.5551

Authors: Marella Ajeng Maharani, Elsa Imelda

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

OpenAlex ID: W4404623133

FWCI: 1.019

Cites: 12

Cited by: 1

Related to: 10