Analisis Pengaruh Leverage, Proporsi Aset dan Ownership Control Terhadap Revaluasi Aset Tetap (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017)

This study aims to analyze and test empirical data regarding the factors that influence the revaluation of fixed assets in manufacturing companies on the Indonesia Stock Exchange in 2015-2017, both simultaneously and partially. The factors examined in this study are leverage, the proportion of assets, and ownership control. The research sample used purposive sampling method. The sample in this study used logistic regression analysis because the dependent variable used avariable dummy. Hypothesis testing uses SPSS version 16. The results of the research simultaneously show that nothing has a significant effect on fixed asset revaluation. While the partial test, namely leverage, has a significant effect on asset revaluation with a sig value less than 0.05, namely 0.027, while the proportion of assets and ownership control shows that there is no significant effect on revaluation of fixed assets, all results show more than 5%. Keywords: Fixed Asset Revaluation, leverage, asset proportion, ownership control