Pengaruh Ukuran Perusahaan, Leverage, Arus Kas Operasi dan Fixed Asset Intensity Terhadap Revaluasi Aset Tetap
Daftar Isi:
- The puprose of this reseacrh are to analyze the effect firm size, leverage, operating cash flow and fuxed asset intensity to revaluation of fixed asset. The method used in this reseacrh is jenuh sampling method. The sample of this research is manufacture companies listed in Indonesia Stock Exchange during 2014 until 2018, there are 729 manufacture companies in this reseacrh. The analysis method used in the reseacrh is logistic regression analysis. The result of this reseacrh shows that (1) firm size has no significant effect on fixed asset revaluation (2) leverage has no significant effect on fixed asset revaluation (3) operating cash flow has no significant effect on fixed asset revaluation (4) fixed asset intenisity has positively effect on fixed asset revaluastion. Keywords: firm Size, Leverage, Operating Cash Flow, Fixed Asset Intensity, Fixed Asset Revaluation