The Impact of Non-Current Assets on the Performance of Firms in Malaysian Construction Sector

Efficient asset management on non-current assets is particularly important for a business because it increases shareholders’ value. For this to happen, must carefully analyse the options in deciding amount of investment needed its operations. This research study concerns effects construction firms listed Bursa Malaysia and their relationship with firms’ performance. The efficiency measured by fixed turnover, tangibility, total turnover mated return (ROA) equity (ROE), both proxies data collected analysed focused sector under covering period 2011 2017. methods employed include descriptive analysis, correlation model examine objectives. quality tested applying normality, multicollinearity, heteroscedasticity, auto-correlation tests. overall results show that has positive impact performance (ROA ROE) significant sector. means efficiently used leads an increased revenue improve shareholders wealth. present indicate there no tangibility ROA ROE. It implies increase or decrease levels does not lead any changes Also, outcome signifies have ROA. if assets, will be However, significantly afflation as shows increases, are utilising operational activities resulting These findings useful governments, policymakers, other stakeholders develop effective policies, rules, regulations promoting economic productivity, growth, best financing decision. Keywords: Construction,