Determining Factors in The Decision of Fixed Assets Revaluation

Abstract

This study aims to analyze the determinants of fixed asset revaluation decisions. This study uses data from financial reports and annual reports of manufacturing companies in the industrial sector on the Indonesia Stock Exchange for 2018-2022. The entire sample consists of 24 companies over five years (2018-2022). The analytical method in this study uses descriptive statistics and binary logistic regression. Based on the research results, it can be concluded that only fixed asset intensity affects fixed asset revaluation, while the leverage and liquidity variables do not affect fixed asset revaluation.