FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP REVALUASI ASET TETAP

Dwi Megowati, . (2017) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP REVALUASI ASET TETAP. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to prove the factors that affect the revaluation of fixed assets. The population in this study are all companies listed in Indonesia Stock Exchange (BEI) in 2014-2016. The technique of determining the sample using purposive sampling method. There are 358 companies qualified as sample. Data analysis method of this research is logistic regression analysis with significance level 5%. The results of this study show that Leverage, Liquidity and operating cash flow not affect on the revaluation of fixed assets., while fixed asset intensity has an effect on fixed asset revaluation.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1310112109] [Penguji II (Pembimbing II) : Akhmad Saebani] [Penguji I (Pembimbing I) : Dwi Jaya Kirana] [Ketua Penguji : Samin]
Uncontrolled Keywords: Fixed Asset Revaluation, Leverage, Liquidity, Declining Cash Flows From Operations, Fixed Asset Intensity.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 19 Jul 2022 02:39
Last Modified: 19 Jul 2022 02:39
URI: http://repository.upnvj.ac.id/id/eprint/18545

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