Pengaruh Arus Kas Operasi, Fixed Asset Intensity, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Kebijakan Revaluasi Aset Tetap
Daftar Isi:
- This study aims to determine the effect of operating cash flow, fixed asset intensity, liquidity, leverage,and firm size to revaluation of fixed asset in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2015- 2018, with using the method of purposive sampling. Total sample 416 manufacture companies observations fulfilling the sample criteria. Data analysis was performed using logistic regression statistical analsys by SPPS 26 version program. The results of this study indicate that fixed asset intensity has significant effect to revaluation of fixed asset. While operating cash flow, liquidity, leverage, and firm size has no significant effect to revaluation of fixed asset.