| dc.description.abstract | This study aimed to analyze the factors that influence the policy of fixed asset revaluation at manufacturing companies in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) at 2014 until 2016. Samples were taken by purposive sampling method. The samples were manufacturing companies listed in Indonesia Stock Exchange and Kuala Lumpur Stock Exchange (KLSE) at 2014 until 2016. The method of analysis in this study using logistic regression analysis because the dependent variable of this research use dummy variable. By using logistic regression, it can be concluded that the factors influencing the policy of fixed asset revaluation in Indonesia and Malaysia are leverage, and fixed asset intensity. In Indonesia, leverage variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,030, and fixed asset intensity variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,016. While in Malaysia, leverage variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,015, and fixed asset intensity variable has positive effect on the policy of fixed asset revaluation with sig value equal to 0,000. Variable firm size, declining cash flow from operation, ownership control have no effect on the policy of fixed asset revaluation in Indonesia and Malaysia | en_US |
