ISSN 2394-5125
 

Review Article 


FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono.

Abstract
The purpose of this study was to analyze revaluation practice and investigate the influence of leverage, liquidity, company size, fixed asset intensity, and the company’s growth toward the decision to revalued fixed assets. Samples involved in this study are infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. There were only 12 companies that revalued fixed assets in 2012, 2013 and 2014 from a total of 75 companies analyzed. The data analyzed using logistic regression methods includes the overall model fit test, the goodness of fit test, coefficient of determination and hypothesis testing. These results indicate that leverage significantly positive effect on the decision to revalue their fixed asset. Liquidity, size, fixed asset proportion, and the company’s growth have not to influence to perform fixed asset revaluation.

Key words: fixed assets revaluation, value relevant, leverage, liquidity, fixed asset intensity, company’s size, company’s growth


 
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How to Cite this Article
Pubmed Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. JCR. 2020; 7(5): 589-594. doi:10.31838/jcr.07.05.122


Web Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. http://www.jcreview.com/?mno=99660 [Access: August 16, 2021]. doi:10.31838/jcr.07.05.122


AMA (American Medical Association) Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. JCR. 2020; 7(5): 589-594. doi:10.31838/jcr.07.05.122



Vancouver/ICMJE Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. JCR. (2020), [cited August 16, 2021]; 7(5): 589-594. doi:10.31838/jcr.07.05.122



Harvard Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono (2020) FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. JCR, 7 (5), 589-594. doi:10.31838/jcr.07.05.122



Turabian Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. 2020. FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. Journal of Critical Reviews, 7 (5), 589-594. doi:10.31838/jcr.07.05.122



Chicago Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. "FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS." Journal of Critical Reviews 7 (2020), 589-594. doi:10.31838/jcr.07.05.122



MLA (The Modern Language Association) Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono. "FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS." Journal of Critical Reviews 7.5 (2020), 589-594. Print. doi:10.31838/jcr.07.05.122



APA (American Psychological Association) Style

Badingatus Solikhah, Sri Hastuti, Asrori, Iwan Budiyono (2020) FIXED ASSETS REVALUATION TO INCREASE VALUE RELEVANCE OF FINANCIAL STATEMENTS. Journal of Critical Reviews, 7 (5), 589-594. doi:10.31838/jcr.07.05.122