Fixed Assets Revaluation to Increase Value Relevance of Financial Statements

Badingatus Solikhah, FE Akuntansi and Sri Hastuti, - and Asrori, - and Iwan Budiyono, - (2020) Fixed Assets Revaluation to Increase Value Relevance of Financial Statements. JOURNAL OF CRITICAL REVIEWS, 7 (5). pp. 589-594. ISSN 2394-5125

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Abstract

The purpose of this study was to analyze revaluation practice and investigate the influence of leverage, liquidity, company size, fixed asset intensity, and the company’s growth toward the decision to revalued fixed assets. Samples involved in this study are infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. There were only 12 companies that revalued fixed assets in 2012, 2013 and 2014 from a total of 75 companies analyzed. The data analyzed using logistic regression methods includes the overall model fit test, the goodness of fit test, coefficient of determination and hypothesis testing. These results indicate that leverage significantly positive effect on the decision to revalue their fixed asset. Liquidity, size, fixed asset proportion, and the company’s growth have not to influence to perform fixed asset revaluation

Item Type:	Article
Uncontrolled Keywords:	fixed assets revaluation, value relevant, leverage, liquidity, fixed asset intensity, company’s size, company’s growth
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas:	Fakultas Ekonomi > Akuntansi, S1
Depositing User:	mahargjo hapsoro adi
Date Deposited:	08 Feb 2021 03:07
Last Modified:	08 Feb 2021 03:07
URI:	http://lib.unnes.ac.id/id/eprint/43202

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