Faktor-Faktor Yang Mempengaruhi Revaluasi Aset Tetap

Suharyono S

Abstract


The development of banking in Indonesia has begun to increase as shown by the increasing number of Islamic This study aims to assess the factors that influence fixed asset revaluation in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange. The number of samples in this study was 11 companies with a sampling method using the purposive sampling method. This study uses secondary data obtained through the company's annual report. Data analysis uses logistic regression consisting of descriptive statistical analysis. The results of data analysis or logistic show that partially the variables leverage, deferred income tax and fixed asset intensity have a positive and significant effect on asset revaluation. While the variables of company size and liquidity do not have a significant effect on asset revaluation.


Keywords


size; leverage; liquidity; intensity; revaluation.

Full Text:

PDF

References


Adm, S. (2018). The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia. International Journal of Public Finance, 3(1), 47-62.

Andison. (2015). Fixed Asset Revaluation: Market Reactions. Medan: Universitas Trisakti.Proceeding Simposium Nasional Akuntansi ke XVIII. No. 29.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.

Martono, N. (2011). Metode Penelitian Kuantitatif. Jakarta: PT Raya Grafindo Persada.

Mujiono, M., & Suharyono, S. (2017). Persepsi Wajib Pajak Terhadap Tax Amnesty. Inovbiz: Jurnal Inovasi Bisnis, 5(2), 158-166.

Mule, Y. (2019). Comparative Analysis of Students Learning Achievement in The Advanced Public Sector Accounting. Jurnal AKSI (Akuntansi dan Sistem Informasi), 4(2).

Rosmida, R., & Suharyono, S. (2017). Pengaruh Kualitas Pengajaran, Faktor Internal dan Faktor Eskternal Secara Simultan Terhadap Prestasi Belajar Mahasiswa pada Mata Kuliah Pengantar Akuntansi. Jurnal Akuntansi Keuangan dan Bisnis, 10(2), 1-7.

Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Afabeta.

Suharyono, S. (2019). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kabupaten Bengkalis. Inovbiz: Jurnal Inovasi Bisnis, 7(1), 42-47.

Suharyono, S., & Hs, R. (2023, January). Analysis of the effect of corporate governance on corporate sustainability performance. In Proceedings of the 4th International Conference on Applied Economics and Social Science, ICAESS 2022, 5 October 2022, Batam, Riau Islands, Indonesia.

Waluyo, L. (2010). Teknik dan Metode Dasar dalam Mikrobiologi. UPT Penerbitan Universitas Muhammadiyah Malang , 42

Widodo, T. and Suharyono. (2021). Implementation of Financial Management and Financial Accounting Standard Number 69 Concerning Agricultural Atvillage-owned Enterprises. In Proceedings of the 2nd International Conference on Applied Economics and Social Science - ICAESS, ISBN 978-989-758-517-3, pages 165-173. DOI: 10.5220/0010355301650173

Widodo, T., & Suharyono, S. (2021). Pengaruh Perencanaan Serta Pelaksanaan Dan Penatausahaan Terhadap Pertanggungjawaban Keuangan BUMDESA di Kabupaten Bengkalis. At-Tadbir: jurnal ilmiah manajemen, 5(1), 35-46.

Widodo, T., Domos, E., & Suharyono, S. (2023, January). Implementation of Business Integration Strategy in the Retail Sector of Grocery Store to Increase Sustainable MSMEs Business Competitiveness through the SRC Business Partnership Network Program during at the Transition Era of the Pandemic to the Endemic of Covid-19 In Bengkalis Sub District. In Proceedings of the 4th International Conference on Applied Economics and Social Science, ICAESS 2022, 5 October 2022, Batam, Riau Islands, Indonesia.

Zarefar, A., & Zarefar, A. (2023). Analysis of corporate governance and corporate sustainability performance in the Indonesian context. Business: Theory and Practice, 24(1), 137-147.




DOI: https://doi.org/10.5281/zenodo.14784414

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Suharyono S

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704