PENGARUH NEGOSIASI DEBT CONTRACTS, POLITICAL COST, FIXED ASSET INTENSITY, DAN MARKET TO BOOK RATIO TERHADAP PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
Abstract: The purpose of this
research is to determine the influence of debt contracts, political cost,,
fixed asset intensity and market to book ratio to revaluation of fixed asset in
manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010
until 2014.
The method used in this research is purposive sampling method. The sample
of this research is manufacture companies listed in Indonesia Stock Exchange
during 2010 until 2014, there are 86 manufacture companies observations
fulfilling the sample criteria. The analysis method used in the research is
logistic regression analysis.
The result of this research shows that (1) debt contracts has negatively
effect on fixed asset revaluation (2) political cost has no significant effect
on fixed asset revaluation (3) fixed asset intensity has positively effect on
fixed asset revaluation (4) market to book ratio has positively effect on fixed
asset revaluation.
Keywords: fixed asset revaluation, debt contracts,
political cost, fixed asset intensity and market to book ratio
Penulis: Cut Annisa Latifa,
Musfiari Haridhi
Kode Jurnal: jpakuntansidd160706
