THE INFLUENCE OF COMPANY’S INVESTMENT OPPORTUNITY SET (IOS), CORPORATE GROWTH, AND ASSET STRUCTURE TO FIXED-ASSET REVALUATION: Evidence from Indonesia Stock Exchange (IdX)

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dc.contributor.authorSherlita, Erly
dc.contributor.authorMarcelina, Meta
dc.date.accessioned2021-02-12T02:57:03Z
dc.date.available2021-02-12T02:57:03Z
dc.date.issued2019
dc.description.abstractThe study was conducted to empirically test the effect of leverage, firm size, investment opportunity set (IOS), corporate growth and asset structure on company’s decision to administer fixed-assets revaluation. This research focused on the companies listed in Indonesian Stock Exchange (IdX) in 2014-2015. The study used purposive sampling method in which the criteria of the samples were companies listed Indonesia Stock Exchange (IdX) in 2014-2015 and revalued its fixed asset in 2014-2015. Based on the data obtained, as many as 25 companies of a total of 522 listed companies was qualified to be the samples. The data used in this research is secondary data obtained from the Indonesian Stock Exchange. This study used logistic regression analysis. The results of the study provide evidences that asset structure have a positive effect with significant rate 0,05. While the level of leverage, firm size and investment opportunity set (IOS) have negative and insignificant effect for company to administer the revaluation of fixed asset while corporate growth have positive but insignificant effect on company’s decision to revaluate their fixed assets.en_US
dc.identifier.issn1943-023X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12410
dc.language.isoenen_US
dc.publisherJournal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issueen_US
dc.subjectRevaluation of Fixed Asseten_US
dc.subjectInvestment Opportunity Seten_US
dc.subjectCorporate Growthen_US
dc.subjectAsset Structureen_US
dc.titleTHE INFLUENCE OF COMPANY’S INVESTMENT OPPORTUNITY SET (IOS), CORPORATE GROWTH, AND ASSET STRUCTURE TO FIXED-ASSET REVALUATION: Evidence from Indonesia Stock Exchange (IdX)en_US
dc.typeArticleen_US
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