FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE REVALUASI ASET TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010-2015

Abstract

Purpose of this study to obtain empirical evidence about the effect of leverage, a decrease in cash flow from operating activities, the size of the company, growth, liquidity, and asset intensity against the decision of the company revalued its fixed assets. The data in this study were obtained from the company's financial reports have been published on the website IDX (Indonesian Stock Exchange)2010-2015. The process of taking samples in this study using technique purposive sampling is chosen with a certain considerations. This study used a sample of 51 companies. Hypothesis testing using logistic regression. The research results show that the variable leverage, the decline in cash flow from operating activities, company size, growth, liquidity, the intensity of the company's assets does not affect the company's decision to make a significant revaluation of fixed assets at 5%.

Keywords:         revaluation of fixed assets, leverage, a decrease in cash flow from operating activities, company size, growth, liquidity, asset intensity, logistic regression