| dc.contributor.advisor | NAZARUDDIN,LETJE | |
| dc.contributor.author | RAMADHANI, NIA EGI | |
| dc.date.accessioned | 2017-01-17T01:52:22Z | |
| dc.date.available | 2017-01-17T01:52:22Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8474 | |
| dc.description | Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan revaluasi aset tetap. Secara khusus, penelitian ini menguji pengaruh firm size , fixed asset intensity, level of indebtness, liquidity, dan declining cash flow from operation terhadap keputusan revaluasi aset tetap. Sampel penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange tahun 2013-2015. Sampel dipilih dengan teknik purposive sampling. Metode analisis dalam penelitian ini menggunakan analisis regresi logistik karena variabel dependen berupa variabel dummy.
Hasil penelitian menunjukkan bahwa variabel fixed asset intensity secara signifikan berpengaruh positif dan liquidity secara signifikan berpengaruh negatif terhadap keputusan revaluasi aset tetap di Indonesia, dengan tingkat signifkanasi 0,000 dan 0,023. Sedangkan variabel firm size, level of indebtness, dan declining cash flow from operation tidak terbukti berpengaruh terhadap keputusan revaluasi aset tetap di Indonesia. Lain halnya dengan yang terjadi di Singapura, hasil penelitian menunjukkan hanya variabel fixed asset intensity yang secara signifikan berpengaruh positif terhadap keputusan revaluasi aset tetap di Singapura, dengan tingkat signifikansi 0,000. Sedangkan variabel firm size, level of indebtness, liquidity, dan declining cash flow from operation tidak terbukti berpengaruh terhadap keputusan revaluasi aset tetap di Singapura. | en_US |
| dc.description.abstract | 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. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | fixed assets revaluation, firm size, fixed asset intensity, level of indebtness, liquidity, declining cash flow from operation. revaluasi aset tetap, firm size, fixed asset intensity, level of indebtness, liquidity, declining cash flow from operation | en_US |
| dc.title | ANALISIS DETERMINASI KEPUTUSAN REVALUASI ASET TETAP (Studi Perbandingan Perusahaan Manufaktur di Indonesia dan Singapura Tahun 2013-2015) | en_US |
| dc.type | Thesis
SKR
608 | en_US |
