Hanifa, Anna Amalia (2017) PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP REVALUASI ASET TETAP: Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh leverage dan arus kas operasi terhadap revaluasi aset tetap. Populasi pada penelitian ini adalah 20 Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2013 – 2015. Sedangkan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria. Tedapat 17 BUMN yang ditemukan memenuhi kriteria sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia. Pengujian statistik pada penelitian ini menggunakan analisis regresi logistik. Leverage diukur menggunakan rasio debt to asset sedangkan arus kas operasi diukur dengan membagi selisih arus kas operasi tahun berjalan dengan tahun sebelumnya dengan total aset tetap. Hasil dari penelitian ini menunjukkan bahwa leverage dan arus kas operasi berpengaruh terhadap revaluasi aset tetap.
Kata Kunci : Leverage, Arus Kas Operasi, Revaluasi Aset Tetap
This study has purpose to observe the influence of leverage and operating cash flows to the fixed assets revaluation on state-owned enterprises. The population of this study is 20 state-owned enterprises listed on Indonesia Stock Exchange for the period 2013-2015. Meanwhile, the sample is gathered by purposive sampling method with several criteria. There was 17 state-owned enterprises found that fulfilled the sampling’s criteria. This study incorporates secondary data in the form of annual financial reports of the company which is gathered from Indonesia Stock Exchange’s website. The statistical test of this research is gathered using logistic regression analysis. Leverage is measured by debt to asset ratio while the operating cash flows is measured by dividing the difference of operating cash flows for ongoing year and the previous year with the total of fixed assets. The result of this research shows that leverage and operating cash flow have an influence to fixed assets revaluation.
Keywords : Leverage, Operating Cash Flows, Fixed Assets Revaluation
![[thumbnail of S_PEA_1304002_Title.pdf]](http://repository.upi.edu/style/images/fileicons/text.png "S_PEA_1304002_Title.pdf") |
Text
S_PEA_1304002_Title.pdf Download (144kB) |
|
Text
S_PEA_1304002_Abstract.pdf Download (143kB) |
|
Text
S_PEA_1304002_Table_of_content.pdf Download (274kB) |
|
Text
S_PEA_1304002_Chapter1.pdf Download (277kB) |
|
Text
S_PEA_1304002_Chapter2.pdf Restricted to Staf Perpustakaan Download (464kB) |
|
Text
S_PEA_1304002_Chapter3.pdf Download (432kB) |
|
Text
S_PEA_1304002_Chapter4.pdf Restricted to Staf Perpustakaan Download (818kB) |
|
Text
S_PEA_1304002_ChapteR5.pdf Download (55kB) |
|
Text
S_PEA_1304002_Bibliography.pdf Download (101kB) |
|
Text
APPENDIZX.pdf Restricted to Staf Perpustakaan Download (399kB) |
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil: S PEA HAN p-2017; Pembimbing: I.INDAH FITRIANI; NIM: 1304002; |
| Uncontrolled Keywords: | Leverage, Arus Kas Operasi, Revaluasi Aset Tetap, Leverage, Operating Cash Flows, Fixed Assets Revaluation |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mrs Euis Supriyati |
| Date Deposited: | 28 Aug 2018 02:17 |
| Last Modified: | 28 Aug 2018 02:17 |
| URI: | http://repository.upi.edu/id/eprint/31303 |
Actions (login required)
 |
View Item |