Determinants of Fixed Asset Revaluation and Sustainability Report Disclosure on Firm Value
نویسندگان
چکیده
This study analyzes the determinants of effect investment opportunities, leverage, Information asymmetry, ownership structure, liquidity, and company size on asset revaluation sustainability reports their impact firm value. uses secondary data obtained from Indonesian Stock Exchange center. The research period is for all IDX industries in 2015 -2019 with a sample 138 companies that carry out Sustainability Reports. analysis technique used least square part. results this show Investment opportunities have no fixed assets, Leverage has asymmetry Ownership structure positive Liquidity negative Firm assets , report, leverage information report liquidity value, does not affect value
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ژورنال
عنوان ژورنال: Asian journal of economics, business and accounting
سال: 2022
ISSN: ['2456-639X']
DOI: https://doi.org/10.9734/ajeba/2022/v22i2230710