DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?

• Autores principales: Reaca Raksa Teruni (Autor), Resi Ariyasa Qadri (Autor), Rahman Triadi Putra (Autor), Amrie Firmansyah (Autor)
• Formato: Libro
• Publicado: Universitas PGRI Madiun, 2022-12-01T00:00:00Z.
• Materias: article
• Acceso en línea: Connect to this object online.

ABSTRACT This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia. The study used the purposive sampling method with 80 firm-year observations der...