Analisa Penerapan Metode Penyusutan, Umur Manfaat, dan Revaluasi Aset Tetap terhadap Kinerja Keuangan Perusahaan

This study aims to analyze the application of depreciation methods, useful life, and revaluation fixed assets company's financial performance. The data analysis technique used is descriptive quantitative. research was conducted at PG Ngadiredjo which one business units PT. Perkebunan Nusantara X. There are certain that need be revalued in value every few days. Revaluation will affect on balance sheet. purpose this results showed straight-line asset method resulted lowest expense highest profit than declining number year numbers method, Rp. 612,982,138 2017, amounted 949,809,316 2018 2019. In contrast, load among three methods used. life applied by company affects calculation expense. increase leads an presented sheet comprehensive income statement revaluation. ratio turnover, return sales margin, ROA occurred can continue use calculating it owns.