Pengaruh Fixed Asset Intensity, International Stakeholders, dan Investment Opportunity Set Terhadap Revaluasi Aset

Muhammad Hidayat, Muhammad Hidayat and Dwi Fitri Puspa, Dwi Fitri Puspa and Mukhlizul Hamdi, S.E, M.Si, Ak, CA, Mukhlizul (2017) Pengaruh Fixed Asset Intensity, International Stakeholders, dan Investment Opportunity Set Terhadap Revaluasi Aset. Diploma thesis, Universitas Bung hatta.

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Abstract

PENGARUH FIXED ASSET INTENSITY, INTERNATIONAL STAKEHOLDERS, DAN INVESTMENT OPPORTUNITY SET TERHADAP REVALUASI ASET Muhammad Hidayat, Dwi Fitri Puspa1, Mukhlizul Hamdi2 Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bung Hatta Email : mhd.hidayat2009@gmail.com Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh fixed asset intensity, international stakeholders dan investment opportunity set terhadap revaluasi aset. Penelitian ini menggunakan data sekunder yakni data yang dikumpulkan dari Bursa Efek Indonesia, dengan populasi seluruh perusahaan yang terdaftar pada periode 2011-2015 dan penetapan sampel dengan menggunakan metode purposive sampling dengan sampel sebanyak 58 perusahaan. Dalam pengujian hipotesis penelitian ini menggunakan analisis regresi logistik dengan variabel dependen revaluasi aset dan variabel independen fixed asset intensity, international stakeholders dan investment oppoetunity set. Hasil penelitian ini menunjukkan bahwa variabel fixed asset intensity, international stakeholders dan investment oppoetunity set berpengaruh terhadap keputusan perusahaan dalam melakukan revaluasi aset. Kata kunci : Revaluasi Aset, Fixed Asset Intensity, International Stakeholders, dan Investment Opportunity Set EFFECT OF FIXED ASSET INTENSITY, INTERNATIONAL STAKEHOLDERS, AND INVESTMENT OPPORTUNITY SET TO REVALUATION OF ASSETS Muhammad Hidayat, Dwi Fitri Puspa1, Mukhlizul Hamdi2 Departement of Accounting, Economic Faculty, Bung Hatta University Email : mhd.hidayat2009@gmail.com ABSTRACT This study aims to determine the effect of fixed asset intensity, international stakeholders and investment opportunity set against asset revaluation. This study uses secondary data ie data collected from Indonesia Stock Exchange, with the entire company population registered in the period 2011-2015 and the determination of the sample by using purposive sampling method with a sample of 58 companies. In testing the hypothesis of this study using logistic regression analysis with asset revaluation as dependent variable and independent variable fixed asset intensity, international stakeholders and investment oppoetunity set. The results of this study indicate that the variable fixed asset intensity, international stakeholders and investment oppoetunity set affects the company's decision in revaluation of assets. Keywords : Asset Revaluation, Fixed Asset Intensity, International Stakeholders, and Investment Opportunity Set

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