| dc.contributor.advisor | GUNAWAN, BARBARA | |
| dc.contributor.author | RENGGANIS, ANNISA’ SEKAR | |
| dc.date.accessioned | 2018-01-20T03:57:39Z | |
| dc.date.available | 2018-01-20T03:57:39Z | |
| dc.date.issued | 2017-12-19 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/17077 | |
| dc.description | Penelitian ini bertujuan untuk menganilisis faktor-faktor yang memengaruhi keputusan revaluasi aset tetap perusahaan manufaktur di Indonesia dan Malaysia. Penelitian ini menguji pengaruh firm size, fixed asset intensity, likuiditas, leverage, dan declining cash flow from operation terhadap keputusan revaluasi aset tetap. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia tahun 2014-2016. Metode analisis dalam penelitian ini menggunakan analisis regresi logistik karena variabel dependen berupa variabel dummy.
Hasil penelitian ini menunjukkan bahwa firm size dan fixed asset intensity berpengaruh positif terhadap keputusan revaluasi aset tetap di Indonesia. Sedangkan likuiditas, leverage, dan declining cash flow from operation tidak berpengaruh terhadap keputusan revaluasi aset tetap di Indonesia. Lain halnya di Malaysia, fixed asset intensity berpengaruh positif terhadap keputusan revaluasi aset tetap di Malaysia dan likuiditas berpengaruh negatif terhadap keputusan revaluasi aset tetap di Malaysia. Sedangkan firm size, leverage, dan declining cash flow from operation tidak berpengaruh terhadap keputusan revaluasi aset tetap di Malaysia. | en_US |
| dc.description.abstract | This research aims to analyze the factors that influence the revaluation decision of fixed assets of manufacturing companies in Indonesia and Malaysia. This research examines the effect of firm size, fixed asset intensity, liquidity, leverage, and declining cash flow from operation toward revaluation decisions of fixed asset. The sample in this research was manufacturing company listed on the Indonesia Stock Exchange and Bursa Malaysia in the year of 2014-2016. The method of analysis used in this research was logistic regression analysis since the dependent variable is dummy variable. The results of this study indicate that firm size and fixed asset intensity give positive effect toward the revaluation decision of fixed assets in Indonesia. Meanwhile, liquidity, leverage, and declining cash flow from operation give no effect toward revaluation decisions of fixed asset in Indonesia. In contrast, fixed asset intensity gives positive effect toward revaluation decisions of fixed asset in Malaysia. Yet, liquidity gives negative effect toward revaluation decisions of fixed asset in Malaysia. Furthermore, firm size, leverage, and declining cash flow from operation have no effect toward revaluation decisions of fixed asset in Malaysia. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | fixed asset revaluation, firm size, fixed asset intensity, liquidity, leverage, declining cash flow from operation. revaluasi aset tetap, firm size, fixed asset intensity, likuiditas, leverage, declining cash flow from operation. | en_US |
| dc.title | ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN REVALUASI ASET TETAP | en_US |
| dc.title.alternative | (STUDI PERBANDINGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA TAHUN 2014-2016) | en_US |
| dc.type | Thesis
SKR
F E
916 | en_US |
