DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?

DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?

ABSTRACT This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia. The study used the purposive sampling method with 80 firm-year observations de...

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Bibliographic Details
Main Authors: Reaca Raksa Teruni, Resi Ariyasa Qadri, Rahman Triadi Putra, Amrie Firmansyah
Format: Article
Language:English
Published: Universitas PGRI Madiun 2022-12-01
Series:Assets: Jurnal Akuntansi dan Pendidikan
Subjects:
revaluation
fixed assets
logistic regression
generalized estimation effect
data panel
revaluasi
aset tetap
regresi logistik
efek rerata populasi
Online Access:http://e-journal.unipma.ac.id/index.php/assets/article/view/11930

Internet

http://e-journal.unipma.ac.id/index.php/assets/article/view/11930

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