Does the Company's Scale, Fixed Asset Intensity and Operating Cash Flow Affect Asset Revaluation?
Fixed assets that are measured using cost may have lost their relevance because they do not reflect the real situation. This study aims to analyze the factors that influence the company to revaluate its fixed assets. The sample of this study consisted of 426 manufacturing companies listed on the Ind...
Main Authors: | Rr. Tjahjaning Poerwati, Pancawati Hardiningsih, Caecilia Srimindarti, Retno Ika Sundari |
---|---|
Format: | Article |
Language: | Indonesian |
Published: |
Universitas Muhammadiyah Magelang
2020-05-01
|
Series: | Jurnal Analisis Bisnis Ekonomi |
Subjects: | |
Online Access: | http://journal.ummgl.ac.id/index.php/bisnisekonomi/article/view/3342 |
Similar Items
-
The background of board, compensation, leverage and fixed asset revaluation decision
by: Zaenal Fanani, et al.
Published: (2020-07-01) -
Model selection of subsequent evaluation of fixed tangible assets in the function of company’s yield and fnancial position
by: Дражена Вујичић Радисављевић
Published: (2012-06-01) -
Revaluation of Tangible Fixed Assets in the Public Sector. Accounting Concepts and Practices
by: Ileana Cosmina PITULICE, et al.
Published: (2023-12-01) -
The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation
by: Dian Firmansyah, et al.
Published: (2017-08-01) -
ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION
by: MARIN CIUMAG
Published: (2012-06-01)