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FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES 影响制造企业固定资产重估的因素
Jurnal aplikasi akuntansi Pub Date : 2024-01-10 DOI: 10.29303/jaa.v8i2.361
Nurul Hana' Salsabil, Siti Alliyah
{"title":"FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES","authors":"Nurul Hana' Salsabil, Siti Alliyah","doi":"10.29303/jaa.v8i2.361","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.361","url":null,"abstract":"This research aims to prove the influence of fixed asset intensity, leverage, and company size on the revaluation of fixed assets in manufacturing companies listed on the IDX for the 2020-2022 period. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used for sampling to produce samples that met the research requirements. The research sample consisted of 145 companies with a total of 435 observations. In this research, the SPSS program was used to test logistic data regression analysis techniques. The results of this research show that fixed asset intensity and company size have a positive and significant effect on fixed asset revaluation, while leverage has an insignificant positive effect on fixed asset revaluation. The results of this study have implications in helping fixed asset revaluation researchers in determining gaps and novelties for further research and can provide information for users of financial reports related to these factors influencing companies to the revaluation of fixed assets.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"35 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139441450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DETERMINANTS OF TAX AVOIDANCE IN MANUFACTURING COMPANIES 制造业企业避税的决定因素
Jurnal aplikasi akuntansi Pub Date : 2024-01-09 DOI: 10.29303/jaa.v8i2.336
Dyah Ayu Dewi Permatasari, Hetty Muniroh
{"title":"DETERMINANTS OF TAX AVOIDANCE IN MANUFACTURING COMPANIES","authors":"Dyah Ayu Dewi Permatasari, Hetty Muniroh","doi":"10.29303/jaa.v8i2.336","DOIUrl":"https://doi.org/10.29303/jaa.v8i2.336","url":null,"abstract":"This research examines the effect of inventory intensity, capital intensity, financial distress, and financial lease on tax avoidance in manufacturing companies listed on the IDX for 2019–2021. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used to produce samples that met the research requirements. There were 52 firms in the research sample, totaling 156 observations. In this research, SPSS software was used to test multiple linear regression analysis data techniques previously examined using classical presumptions to obtain the Best Linear Unbiased Estimate (BLUE) data. The results showed that inventory intensity positively and insignificantly influenced tax avoidance. In contrast, capital intensity, financial distress, and financial leases significantly negatively affected tax avoidance.","PeriodicalId":476240,"journal":{"name":"Jurnal aplikasi akuntansi","volume":"3 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139443910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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