?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGAMBILAN+KEPUTUSAN+METODE+REVALUASI+ASET+TETAP%0D%0A(STUDI+EMPIRIS+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BEI)&rft.creator=ESA+OCTARA+YUNAZ+%2C+1211031029&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+membuktikan+adanya+pengaruh+ukuran+perusahaan%2C%0D%0Aleverage%2C+likuiditas%2C+pajak+penghasilan+tangguhan+terhadap+metode+revaluasi+aset%0D%0Atetap+pada+perusahaan+yang+terdaftar+di+BEI+tahun+2008-2014.%0D%0APemilihan+sampel+menggunakan+Clustered+Sampling+Multi+Stage%2C+sebanyak+395%0D%0Asampel+yang+terdiri+dari+58+revaluasi+dan+337+tidak+menggunakan+revaluasi.+Hasil%0D%0Apenelitian+ini+menunjukkan+hubugan+variabel+ukuran+perusahaan+dan+leverage%0D%0Amemiliki+hubungan+yang+signifikan+positif+terhadap+metode+revaluasi+aset+tetap.%0D%0ANamun+variabel+likuiditas+dan+pajak+penghasilan+tangguhan+memiliki+hubungan%0D%0Ayang+signifikan+negatif+terhadap+metode+revaluasi+aset+tetap.%0D%0AKata+Kunci%3A+metode+revaluasi+aset+tetap%2C+ukuran+perusahaan%2C+leverage%2C%0D%0Alikuiditas%2C+pajak+penghasilan+tangguhan%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+study+is+to+prove+the+influence+of+company+size%2C+leverage%2C%0D%0Aliquidity+and+deferred+income+tax+to+fixed+assets+revaluation+method+at+listed%0D%0Acompany+in+BEI+from+2008-2014+.%0D%0AThe+sample+selection+used+Clustered+Sampling+Multi+Stage%2C+there+were+395%0D%0Asamples+consist+of+58+revaluation+samples+and+337+no+revaluation+samples.+The%0D%0Aresult+of+this+study+proved+that+company+size+and+leverage+had+positif+signifikan%0D%0Arelation+to+fixed+assets+revaluation+method.+However%2C+liquidity+and+deferred%0D%0Aincome+tax+had+negatif+significant+relation+to+fixed+assets+revaluation+method.%0D%0AKeyword%3A+fixed+assets+revaluation+method%2C+company+size%2C+leverage%2C+liquidity%2C%0D%0Adeferred+income+tax&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2016-12-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25164%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25164%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25164%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ESA+OCTARA+YUNAZ+%2C+1211031029++(2016)+PENGAMBILAN+KEPUTUSAN+METODE+REVALUASI+ASET+TETAP+(STUDI+EMPIRIS+PADA+PERUSAHAAN+YANG+TERDAFTAR+DI+BEI).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25164%2F