Nomor Panggil : 2017_TA_AK_023132002
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Deliza Henny I
Subyek : Financial accounting;Fixed asset revaluation
Kata Kunci : fixed asset revaluation, cash flow from operation, leverage, liquidity, political cost, fixed asset
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2017_TA_AK_023132002_Halaman-judul.pdf | 23 | |
| 2. | 2017_TA_AK_023132002_Bab-1.pdf | 15 | |
| 3. | 2017_TA_AK_023132002_Bab-2.pdf |
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| 4. | 2017_TA_AK_023132002_Bab-3.pdf | 10 |
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| 5. | 2017_TA_AK_023132002_Bab-4.pdf |
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| 6. | 2017_TA_AK_023132002_Bab-5.pdf |
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| 7. | 2017_TA_AK_023132002_Daftar-pustaka.pdf | 5 | |
| 8. | 2017_TA_AK_023132002_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh negosiasi debt contracts, likuiditas, political cost, fixed asset intensity, saham bonus, dan market to book ratio terhadap revaluasi aset tetap. Penelitian ini menggunakan sampel perusahaan sektor utama dan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2015. Jumlah perusahaan sektor utama dan manufaktur yang dijadikan sampel penelitian ini adalah 139 perusahaan dengan pengamatan selama 3 (tiga) tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 417 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik.Hasil penelitian menunjukkan bahwa negosiasi debt contracts (arus kas operasi dan leverage) tidak berpengaruh terhadap revaluasi aset tetap. Sebaliknya, likuiditas, fixed asset intensity, dan market to book ratio berpengaruh negatif terhadap revaluasi aset tetap. Political cost dan saham bonus berpengaruh positif terhadap revaluasi aset tetap
T The purpose of this research is to examine the impact of debt contracts negotiation, liquidity, political cost, fixed asset intensity, bonus share, and market to book ratio on fixed asset revaluation. This research used the sample of main sector and manufacture companies which listed in Indonesian Stock Exchange during 2013-2015. The number of main sector and manufacture companies sampled in this study were 139 companies with 3 years observation. Based on purposive sampling method, sample consist of 417 financial statements in this research. Hypothesis in this research are tested by logistic regression analytical method.Data analysis show that debt contracts negotiation (cash flow from operation and leverage) do not have effect on the fixed asset revaluation. Otherwise liquidity, fixed asset intensity, and market to book ratio have negative effect on the fixed asset revaluation. Political cost and bonus share have positive effect on the fixed asset revaluation.
