This study aimed to analyze the factors that influence the decision of fixed asset revaluation. In particular, this research examines the effect of firm size, fixed asset intensity, level of indebtness, liquidity and declining cash flow from operation of the decision fixed asset revaluation. The sample was all manufacturing companies listed in Indonesia Stock Exchange and Singapore Exchange in 2013-2015. Samples were selected by purposive sampling technique. The method of analysis in this study using logistic regression analysis because the dependent variable is dummy variables. The results showed that the variable fixed assets intensity is significantly positive and liquidity significantly negative effect on the decision revaluation of fixed assets in Indonesia, with a significance the level of 0,000 and 0,023. While variable firm size, level of indebtness, and declining cash flow from operations are not shown to affect the decision of fixed assets revaluation in Indonesia. In contrast to what happened in Singapore, the results showed the only variable fixed asset intensity is significantly positive influence on the decision fixed assets revaluation in Singapore, with a significance level of 0.000. While variable firm size, level of indebtness, liquidity, and declining cash flow from operations are not shown to affect the decision of fixed assets revaluation in Singapore.