Pengaruh Revaluasi Aset Tetap terhadap Kinerja Perusahaan pada Masa Mendatang

Kurniawati, Lestari; Yusudho, Edo Bagus

doi:10.35837/subs.v3i1.494

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…However, the transfer of the difference to retained earnings is not recognized in net income. Kurniawati and Yushuda (2019) stated that the revaluation method opens up opportunities for companies to record higher fixed asset values. Brown et al (1992) in Seng and Su (2010) argue that revaluation of fixed assets is often used to increase depreciation costs and reduce earnings.…”

Section: Asset Valuation Modelmentioning

confidence: 99%

The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity

Putri

2024

Pusat Pengkajian dan Pengembangan Akuntansi

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Stock price synchronicity refers to the extent to which firm-specific information is absorbed in stock prices relative to market-wide information. If return variations are more synchronized with market information, then stock price synchronicity decreases which is indicating lower quality of financial reports. This research examines the effect of asset valuation methods, auditor quality, characteristics of the Board of Commissioners and the Audit Committee on the synchronicity of stock price of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 490 observations were available for hypothesis testing. The results show that the quality of the auditor and the size of the Board of Commissioners have negative effects on stock price synchronicity. On the other hand, the asset valuation method, the independence of the Board of Commissioners and the Audit Committee have no effect on stock price synchronicity of. The practical contribution of this research is that companies need to consider hiring more commissioners and Big Four accounting firms to increase the credibility of financial reports.

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Section: Asset Valuation Modelmentioning

confidence: 99%

The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity

Putri

2024

Pusat Pengkajian dan Pengembangan Akuntansi

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“…Penelitian yang dilakukan oleh (Kurniawati, L., & Yushuda, 2019) dengan judul pengaruh Revaluasi Aset Tetap Terhadap Kinerja Perusahaan Pada Masa Mendatang. Hasil penelitian tersebut adalah revaluasi aset tetap memengaruhi secara negatif arus kas dari kegiatan operasi pada tahun pertama setelah dilakukannya revaluasi, namun tidak berpengaruh terhadap arus kas dari kegiatan operasi tahun kedua dan ketiga setelah diadakannya revaluasi aset tetap.…”

Section: Studi Literatur Penelitian Terdahuluunclassified

Analisa Penerapan Metode Penyusutan, Umur Manfaat, dan Revaluasi Aset Tetap terhadap Kinerja Keuangan Perusahaan

Srikalimah

Malikah

2022

Owner

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This study aims to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The data analysis technique used is descriptive quantitative. The research was conducted at PG Ngadiredjo which is one of the business units of PT. Perkebunan Nusantara X. There are certain assets that need to be revalued in value every few days. Revaluation will affect the value of assets on the balance sheet. The purpose of this study is to analyze the application of depreciation methods, useful life, and revaluation of fixed assets to the company's financial performance. The results showed that the straight-line fixed asset depreciation method resulted in the lowest depreciation expense and the highest profit than the declining balance depreciation method and the number of year numbers method, which was Rp. 612,982,138 in 2017, and amounted to Rp. 949,809,316 in 2018 and 2019. In contrast, the declining balance method results in the highest depreciation load among the three methods used. The useful life of the assets applied by the company affects the calculation of depreciation expense. The increase in the value of the revaluation assets leads to an increase in the value of the assets presented on the balance sheet and an increase in comprehensive income on the income statement in the year of the revaluation. The highest ratio of fixed asset turnover, return on sales margin, and ROA occurred in 2019. The company can continue to use the straight-line depreciation method in calculating the depreciation expense of the assets it owns.

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“…Dalam hal ini pemanfataan aset tetap pemerintah daerah BPKAD Kabupaten Yahukimo dapat mengubah atau mengganti status kepemilikan dari aset tetap tersebut. Objek pada pemanfaatan aset tetap yang dapat diubah status kepemilikannya yaitu berupa kendaraan dan bangunan (rumah dinas) (Kurniawati & Yusudho, 2019). Pemanfataan aset tetap komputer digunakan seperti halnya menginput data, membuat laporan dan lain sebagainya yang di tugaskan oleh BPKAD Kabupaten Yahukimo.…”

Section: Aset Tetapunclassified

Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai

Rumbino

Nugroho

2021

JAP

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The purpose of this research was to examine the effect on the use of computers, vehicles, and the buildings (official residences) on the performance of the employees in Local Government Finance Office of Yahukimo Regency. This research used quantitative method and Likert scale as the measurement. The population used are fifty-seven respondents of regular and honorory employees on the Local Government Finance Office. The data collection techniques used in this study were observation, questionnaires and documentation. The variables of the study were the use of computers, vehicles, and official residences on the employees’ performance. To analyze the data, this research used multiple regression analysis with the classical assumption. The result of the research showed that the use of computers (X1) had significant and positve impacts to the employees performance. Meanwhile, the use of vehicles (X2) and official residences (X3) did not have significant impact for the employees’ performance.

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Pengaruh Revaluasi Aset Tetap terhadap Kinerja Perusahaan pada Masa Mendatang

Cited by 3 publications

References 8 publications

The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity

The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity

Analisa Penerapan Metode Penyusutan, Umur Manfaat, dan Revaluasi Aset Tetap terhadap Kinerja Keuangan Perusahaan

Pengaruh Pemanfaatan Aset Tetap Di BPKAD (Badan Pengelolaan Keuangan Dan Aset Daerah) Kabupaten Yahukimo Papua Terhadap Kinerja Pegawai

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