Rahmawati, Annisa Dwi (2023) ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP KEPUTUSAN REVALUASI ASET (PADA PERUSAHAAN INDUSTRIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021). Skripsi thesis, Seko;ah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh leverage, likuiditas, dan ukuran perusahaan terhadap keputusan revaluasi aset pada perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode penelitian ini menggunakan asosiatif kausal dengan pendekatan kuantitatif. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel 126 perusahaan sektor industrial di BEI pada periode tahun 2019-2021. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi www.idx.co.id . Pengolahan dan analisis data dalam penelitian ini menggunakan metode analisis regresi logistik dibantu dengan menggunakan Software SPSS versi 25. Hasil Penelitian menunjukan leverage tidak berpengaruh terhadap keputusan revaluasi asset, likuiditas tidak berpengaruh terhadap keputusan revaluasi asset, dan ukuran perusahaan berpengaruh terhadap keputusan revaluasi asset pada perusahaan sekto industrial yang terdaftar di BEI periode 2019-2021. ABSTRACT This study aims to determine the effect of leverage, liquidity, and company size on asset revaluation decisions in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research method uses causal associative with a quantitative approach. The sample was determined based on the purposive sampling method with a total sample of 126 industrial sector companies on the IDX in the 2019-2021 period. The data used in this research is secondary data. The data collection technique uses the documentation method through the official website www.idx.co.id .Processing and analysis of data in this study using logistic regression analysis method assisted by using SPSS software version 25. The research results show that leverage has no effect on asset revaluation decisions, liquidity has no effect on asset revaluation decisions, and company size has a effect on asset revaluation decisions in industrial sector companies listed on the IDX for the 2019-2021 period.
Item Type: | Thesis (Skripsi) | ||||||||
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Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
Divisions: | S1 Akuntansi | ||||||||
Depositing User: | ANNISA DWI RAHMAWATI | ||||||||
Date Deposited: | 30 Sep 2023 02:57 | ||||||||
Last Modified: | 30 Sep 2023 02:57 | ||||||||
URI: | http://repository.stei.ac.id/id/eprint/11073 |
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