DETERMINATION OF ASSET REVALUATION

  • Tiolina Evi Perbanas Institute, Indonesia

Abstract

This study aims to analyze the factors that influence asset revaluation decisions. The sample in this study are all industrial companies on the Indonesia Stock Exchange from 2012 to 2016 except the banking industry with a purposive sampling technique. The method of analysis in this study uses partial least square. The results showed that investment opportunities represented by the book value of the asset market did not affect asset revaluation. Debt equity ratios, debt asset ratios, current ratios, and fast ratios do not affect asset revaluation. Request a quote, and total assets do not affect asset revaluation. However, only the ownership structure represented by foreign ownership can have a positive effect on asset revaluation. Keywords: Investment Opportunities, Leverage, Asymmetric Information, Ownership Structure, Liquidity And Firm Size.

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Published
2019-09-10
How to Cite
Evi, T. (2019). DETERMINATION OF ASSET REVALUATION. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4(3), 395 - 404. Retrieved from http://jrmb.ejournal-feuniat.net/index.php/JRMB/article/view/295
Section
Articles