Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Revaluasi Aset Tetap Pada Perusahaan Infrastruktur
Main Article Content
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.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Brigham, E. F., & Houston, J. F. (2019). Dasar-Dasar Manajemen Keuangan (4th ed.). Salemba Empat.
Haykal, M., & Munira, R. (2021). Pengaruh Leverage, Penurunan Arus Kas Operasi, Fixed Asset Intensity, Dan Pertumbuhan Perusahaan Terhadap Keputusan Revaluasi Aset Tetap. Jurnal Akuntansi Dan Keuangan, 9(2), 79–90.
Ikatan Akuntan Indonesia. (2015). PSAK 16 Aset Tetap. Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.
Ikatan Akuntan Indonesia. (2019). Modul Level Dasar Manajemen Keuangan. IAI Global. https://web.iaiglobal.or.id/assets/materi/Sertifikasi/CA/modul/mkd/index.html
Jefriyanto, & Mulya, H. (2019). Fixed Asset Revaluation : Decision Making. International Journal of Science and Research (IJSR), 8(2), 433–439.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kasmir. (2019). Analisis Laporan Keuangan. PT Raja Grafindo Persada.
Latridis, K. (2011). Incentives for Fixed Asset Revaluations: The UK Evidence. JAAR.
Manihuruk, T. N., & Farahmita, A. (2015). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Revaluasi Aset Tetap pada Perusahaan yang Terdaftar di Bursa Saham Beberapa Negara ASEAN. Universitas Indonesia.
Rifai, A., Prihatni, R., & Sumiati, A. (2023). Analysis of Financial and Non-Financial Factors on Fixed Assets Revaluation in Banking Companies. Interconnection: An Economic Perspective Horizon, 1(2), 87–99.
Rosyid, P. A., & Lukman, H. (2022). Faktor – Faktor Yang Mempengaruhi Revaluasi Aset Tetap. Jurnal Multiparadigma Akuntansi, 4(1), 244–253.
Rudangga, I. G. N. G., & Sudiarta, G. M. (2016). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan. E-Jurnal Manajemen Unud, 5(7), 4394–4422.
Sartono, A. (2016). Manajemen Keuangan Teori dan Aplikasi. BPFE.
Seng, D., & Su, J. (2010). Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms. Department of Accountancy and Business Law, 3, 1–33.
Sitepu, H. B., & Silalahi, E. R. R. (2019). Pengaruh Intensitas Aset Tetap, Leverage, Likuiditas, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Revaluasi Aset Tetap Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia. JRAK : Jurnal Riset Akuntansi Dan Keuangan, 5(2), 165–190.
Tay, I. C. (2009). Fixed Asset Revaluation: Management Incentives and Market Reactions. Lincoln University.
Trisandy, N., Prihatni, R., & Musyaffi, A. M. (2023). The Effect of Fixed Asset Intensity, Leverage, Liquidity, and Company Size on Fixed Asset Revaluation Decisiions. International Journal of Current Economics & Business Ventures, 1(3), 458–467.
Yulyanti, S., Abbas, D. S., Hidayat, I., & Watiyarrahmah. (2022). Pengaruh Intensitas Asset Tetap, Intensitas Modal, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance. Jurnal Manajemen Bisnis Kewirausahaan, 1(3), 24–32.