SKRIPSI AKS

PENGARUH REVALUASI ASET TETAP TERHADAP KINERJA MASA DEPAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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ABSTRACT This study aims to determine the effect of fixed asset revaluation on future performance of companies on the Indonesia Stock Exchange (IDX). This study is a quantitative study that using secondary data obtained from the annual report and companies financial statements. The population of this study are all companies listed on the Indonesia Stock Exchange during 2016-2020. The sampling technique in this study used purposive sampling so as to get 95 companies as samples and the number of observations in model 1 and model 2 was 291. The analysis technique of this study used multiple regression analysis with Eviews 10. The results showed that the revaluation variable of fixed assets had a positive effect on future performance as measured by future operating income. Fixed asset revaluation has no effect on future performance as measured by future operating cash flows. Keywords : Fixed Asset Revaluation, Operating Profit, Operating Cash Flow, Company Performance

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DEV p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 140 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Devi Ulfah Azizah

Versi lain/terkait

Lampiran Berkas

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