Pengaruh Firm Size, Arus Kas Operasi, Pertumbuhan Perusahaan, dan Intensitas Aset Tetap terhadap Kebijakan Revaluasi Aset Tetap pada Perusahaan Manufaktur yang Terdaftar di BEI

This research aims to examine the effect of firm size, operating cash flow, company growth, and fixed asset intensity on the company’s policy to revaluing their fixed assets. The population of this research are manufacturing companies listed in Indonesian Stock Exchange (IDX) from 2015-2019. Sample selection of this research use purposive sampling method. Analysis technique used is logistic regression with SPSS 25 software. The result of testing shows that firm size and operating cash flow do not have an influence on the company’s policy to revaluing their fixed assets. While company growth and fixed asset intensity have an influence on the company’s policy to revaluing their fixed asset