PENGARUH NEGOSIASI DEBT CONTRACT, POLITICAL COST, MERGER DAN AKUISISI TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP

Abstract

The purpose of this research is to collect empirical evidences the influence of the leverage, declining cash flow from operation, size, merger and aquisition to the company’s decision in revaluation of fixed assets. Since the revaluation model is permitted in 2008 there is only few indonesian companies that use this model as accounting policy for the fixed assets. Revaluation are performed to describe the fair value of the fixed assets.

The data of this research was collected from the company’s financial report which is published in IDX (Indonesia Stock Exchange) website on 2012-2014. The sample in collected by using purposive sampling technique which the sample were chosen selectively. The research sample are 111 companies.

This research use logistic regression, the result shows that there is no significant effect of leverage, declining cash flow from operation, size, merger and aquisition on company’s decision in revaluation of fixed assets.

Keywords : fixed assets revaluation, leverage, declining cash flow from operation, size, merger and aquisition, logistic regression.