Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono
The purpose of this study was to analyze revaluation practice and investigate the influence of leverage, liquidity, company size, fixed asset intensity, and the company’s growth toward the decision to revalued fixed assets. Samples involved in this study are infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. There were only 12 companies that revalued fixed assets in 2012, 2013 and 2014 from a total of 75 companies analyzed. The data analyzed using logistic regression methods includes the overall model fit test, the goodness of fit test, coefficient of determination and hypothesis testing. These results indicate that leverage significantly positive effect on the decision to revalue their fixed asset. Liquidity, size, fixed asset proportion, and the company’s growth have not to influence to perform fixed asset revaluation. © 2019 by Advance Scientific Research.
Universitas Negeri Semarang, Indonesia; Politeknik Negeri Semarang, Indonesia
