Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri  yang Terdaftar di BEI Tahun 2014-2018)

Fauziah, Yulianti Nur; Pramono, Hadi

doi:10.30595/ratio.v1i1.7974

Cited by 2 publications

(4 citation statements)

References 2 publications

(4 reference statements)

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“…The results of this study support previous research conducted by Trinita et al (2022) and Fauziah & Pramono (2020), which shows firm size has a positive and significant effect on capital structure. The higher the costs for carrying out operational activities, including labor, the bigger the company.…”

Section: Firm Size and Capital Structure (Leverage)supporting

confidence: 91%

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The Effect of Foreign Ownership and Asset Management on Capital Structure in the Manufacturing Sector Listed on the Indonesia Stock Exchange (Idx)

Safitri¹,

Hady²,

Nalurita³

2023

IJSSHR

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This research relates to globalization, in which many developed regions are gradually opening up their financial markets to attract international investors. Foreign investment has an important role in the economy, especially in developing countries. One aspect of management that needs attention is that financial issues are important for business continuity. The finances of a business are related to the source of capital and its use. The more effective the use and management of capital, the more profitable it will be for the business. So that the company's funds can be fully filled. Sources of financing can be selected or identified, whether they come from equity or from outside the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 73 companies over a research period of 3 years (2019–2021) using a purposive sampling technique. To test the hypothesis, multiple regression analysis was used with a significance level of 0.05. The results showed that disclosure of foreign ownership (BS) had a positive and significant effect on debt leverage. In addition, this study also found that variable asset management (AM) has a negative but not significant effect on debt leverage. The results of this study provide information that indicates that foreign ownership further increases the level of asset adjustment in overleveraged companies. In addition, total investment turnover (TATO) and engagement (DER) affect debt leverage.

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Section: Firm Size and Capital Structure (Leverage)supporting

confidence: 91%

“…Big business is better able to handle business crises (Davidson & Rasyid, 2021). Research conducted by Fauziah and Pramono (2020) shows that company size has a positive effect. So it can be concluded that the company size variables in this study are evenly distributed and do not differ significantly from one another.…”

Section: Firm Size As Control Variablementioning

confidence: 99%

The Effect of Foreign Ownership and Asset Management on Capital Structure in the Manufacturing Sector Listed on the Indonesia Stock Exchange (Idx)

Safitri¹,

Hady²,

Nalurita³

2023

IJSSHR

View full text Add to dashboard Cite

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“…Pengaruh Leverage terhadap Revaluasi Aset Tetap. Semakin tinggi tingkat leverage maka semakin rendah kemungkinan perusahaan melakukan revaluasi aset tetap (Fauziah & Pramono, 2020). Leverage yang tinggi menandakan adanya risiko perusahaan melanggar perjanjian utang sehingga perusahaan akan termotivasi untuk menghindari terjadinya pelanggaran ini yang dapat menyebabkan perusahaan kesulitan untuk memperoleh pinjaman dari kreditur.…”

Section: Kajian Teoriunclassified

“…Hal ini menjadi salah satu motivasi bagi perusahaan untuk menggunakan metode yang memungkinkan perusahaannya untuk tidak melanggar leverage convenant untuk menghindari perusahaan kesulitan untuk memperoleh pinjaman dari kreditur akibat meningkatnya risiko kredit perusahaan. Hasil penelitian ini juga tidak didukung oleh (Fauziah & Pramono, 2020) yang menyatakan bahwa leverage berpengaruh signifikan dan negatif terhadap revaluasi aset tetap dikarenakan kreditur lebih tertarik pada jaminan yang sifatnya likuid dibandingkan jaminan berupa aset tetap. Selain itu, leverage yang tinggi menandakan adanya risiko perusahaan melanggar perjanjian utang sehingga perusahaan akan termotivasi untuk menghindari terjadinya pelanggaran ini untuk mencegah kesulitan bagi perusahaan untuk memperoleh pinjaman dari kreditur.…”

Section: Hasil Dan Pembahasanunclassified

Faktor-Faktor yang Memengaruhi Revaluasi Aset Tetap pada Perusahaan Manufaktur

Livia

Sufiyati

2022

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The purpose of this study is to determine the effect of company’s growth, fixed asset intensity, company size, operating cash flow, and leverage to fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018-2020. This study tested the classical assumption, namely the multicollinearity test before testing the hypothesis using logistic regression analysis techniques. This study used 444 data obtained from 148 manufacturing companies that have met the established criteria. The data then inputted and calculated using Microsoft Excel and processed using the SPSS version 24 program. The results of this study indicate that company growth and operating cash flow have no significant effect and positive effect on fixed assets revaluation, fixed asset intensity has a significant and positive effect on fixed assets revaluation, and firm size and leverage have no significant and negative effect on fixed assets revaluation.

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Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2014-2018)

Cited by 2 publications

References 2 publications

The Effect of Foreign Ownership and Asset Management on Capital Structure in the Manufacturing Sector Listed on the Indonesia Stock Exchange (Idx)

The Effect of Foreign Ownership and Asset Management on Capital Structure in the Manufacturing Sector Listed on the Indonesia Stock Exchange (Idx)

Faktor-Faktor yang Memengaruhi Revaluasi Aset Tetap pada Perusahaan Manufaktur

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