The Effect of Fixed Asset Intensity, Leverage, Liquidity, and Company Size on Fixed Asset Revaluation Decisions

Abstract

This research aims to determine the effect of fixed asset intensity, leverage, liquidity, and company size on fixed asset revaluation decisions. The data used in this study is secondary data with quantitative research methods. This study uses the technique of observing the company's financial statements and annual reports. The population in this study is the consumer cyclicals, consumer non-cyclicals, and industrial sectors listed on the IDX during the 2019 – 2021 period. The sample selection technique used purposive sampling. This study used 141 data observations and hypothesis testing was carried out using logistic regression analysis techniques using the IBM SPSS program. Data were analyzed using descriptive statistical analysis, model feasibility test, classical assumption test, logistic regression analysis, and hypothesis testing. This study found that the intensity of fixed assets, leverage and firm size have an effect on the company's fixed asset valuation decisions while liquidity has no effect on the company's fixed asset valuation decisions.