FAKTOR-FAKTOR YANG MEMENGARUHI PEMILIHAN MODEL REVALUASI ASET TETAP PADA PERUSAHAAN MANUFAKTUR  YANG TERDAFTAR DI BURSA EFEK INDONESIA

Cahyani Nuswandari; Arief Himmawan Dwi Nugroho; Rr. Tjahjaning Poerwati; Fajar Gunawan

Cahyani Nuswandari
Arief Himmawan Dwi Nugroho
Rr. Tjahjaning Poerwati
Fajar Gunawan

Keywords: positive accounting theory, revaluation method, size, leverage, cash flow operating, fixed assets intensity, and growth

Abstract

This study aims to determine the factors that influence revaluation method choiced. Independent variabels that used in this research are size, leverage, cash flow operating, fixed assets intensity, and growth. The object of the reseach on manufacturing company listed on the Indonesia Stock Exchange (BEI) during the period 2013-2017.The population of this study manufacturing company listed on the Indonesia Stock Exchange (BEI). This study used purposive sampling method. There are 515 sample. Logistic Regression analysis is used in this study.The result of the reseach found that cash flow operating, fixed assets intensity, and growth effect revaluation method choiced. While size and leverage showed no significant effect on revaluation method choiced.