Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The background of board, compensation, leverage and fixed asset revaluation decision
Dublin Core
Title
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The background of board, compensation, leverage and fixed asset revaluation decision
The background of board, compensation, leverage and fixed asset revaluation decision
Subject
Background; Compensation; Fixed asset revaluation; Leverage
Description
This research aims to obtain empirical evidence in Indonesia whether it is true that companies with boards of commissioners and directors with political, accounting, military background, and the amount of compensation received will affect the selection of revaluation methods to measure their fixed assets that revaluation is commonly used to facilitate the company in obtaining additional loan funds and attract investors to invest. This can occur because in the revaluation method, the company’s
fixed assets are presented under fair conditions. In addition, this study also wants to test whether a company with high debt levels will tend to revalue its fixed assets measured by the leverage of the company. This research used the entire company
population in all types of industries listed on the IDX for the period 2016. The final sample used in this research was 458 using logistic regression analysis. In this research, it is found that political background and accounting background has no positive effect, military background had positive effect, and compensation and leverage had no negative effect on the asset revaluation decision remains.
fixed assets are presented under fair conditions. In addition, this study also wants to test whether a company with high debt levels will tend to revalue its fixed assets measured by the leverage of the company. This research used the entire company
population in all types of industries listed on the IDX for the period 2016. The final sample used in this research was 458 using logistic regression analysis. In this research, it is found that political background and accounting background has no positive effect, military background had positive effect, and compensation and leverage had no negative effect on the asset revaluation decision remains.
Creator
Zaenal Fanani, Arika Kamelia
Source
http://jurnal.unmer.ac.id/index.php/jkdp
Publisher
Universitas Merdeka Malang
Date
July 2020
Contributor
Sri Wahyuni
Rights
ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)
Format
PDF
Language
English
Type
Text
Coverage
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Files
Collection
Citation
Zaenal Fanani, Arika Kamelia, “Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The background of board, compensation, leverage and fixed asset revaluation decision,” Repository Horizon University Indonesia, accessed April 3, 2025, https://repository.horizon.ac.id/items/show/4738.
The background of board, compensation, leverage and fixed asset revaluation decision,” Repository Horizon University Indonesia, accessed April 3, 2025, https://repository.horizon.ac.id/items/show/4738.