This study aimed to analyze of comparison of the factors that influence the decision of fixed asset revaluation. In particular, this research examines the comparison of effect of ownership concentration, accumulated losses, fixed asset intensity, and market to book ratio from operation of the decision fixed asset revaluation. The sample was all manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange in 2014-2016. This study using purposive sampling method in determining the number of samples used, obtained 375 Indonesian manufacturing companies and 870 manufacturing companies in Malaysia. The method of analysis in this study using logistic regression analysis because the dependent variable is dummy. For the compare analysis, this study using chow test from linear regression. Results of the study: 1) the ownership concentration positively significant affects the decision of fixed asset revaluation in Indonesia, 2) the dispersed ownership positively significant affects the decision of fixed asset revaluation in Malaysia, 3) the accumulated losses positively significant affects the decision of fixed asset revaluation in Indonesia and Malaysia, 4) the fixed asset intensity did not affect the decision of fixed asset revaluation in Indonesia and Malaysia, 5) the market to book ratio positively significant affects the decision of fixed asset revaluation in Indonesia and Malaysia, 6) there are differences significant effect of ownership concentration, accumulated losses, fixed asset intensity, and market to book ratio on decision of fixed asset revaluation in Indonesia and Malaysia.