Audit Fees, Kinerja Keuangan dan Risiko Perusahaan yang Melakukan Revaluasi Aset: Investigasi Berdasarkan Sektor Industri Manufaktur
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Abstract
ABSTRACT
The revaluation of fixed assets is still not widely applied by the issuers in Indonesia, although the adoption of IFRS has been implemented since 2012. Assets revaluation is done in order for the company to calculate its fixed assets based on fair value so that the financial statements show the actual capability of the company. Factors related to the revaluation in addition to the cost of the appraiser’s services are audit fees, financial performance and corporate risk. The purpose of this study is to see differences in audit fees, financial performance of manufacturing companies reflected by return on assets and debt to assets ratio based on industrial sector in companies that do asset revaluation. The analytical method used is Kruskal-Wallis Test. The results of this study indicate that there are differences in audit fees, return on assets and debt to assets ratios based on industry sectors in companies that perform asset revaluation.
ABSTRAK
Revaluasi aset tetap masih belum banyak diterapkan oleh para emiten di Indonesia, meskipun pengadopsian IFRS sudah diterapkan sejak tahun 2012. Penilaian kembali atau revaluasi aset dilakukan dengan tujuan agar perusahaan dapat melakukan perhitungan atas aset tetapnya berdasar nilai wajar sehingga laporan keuangan menunjukkan kemampuan perusahaan yang sebenarnya. Faktor-faktor yang berhubungan dengan revaluasi selain biaya jasa penilai adalah audit fees, kinerja keuangan dan risiko
perusahaan. Tujuan penelitian ini adalah untuk melihat perbedaan audit fees, kinerja keuangan perusahaan manufaktur yang dicerminkan dengan return on assets dan debt to assets ratio berdasarkan sektor industri pada perusahaan yang melakukan revaluasi aset. Metode analisis yang digunakan adalah uji beda Kruskal-Wallis Test. Hasil penelitian tersebut menunjukkan bahwa terdapat perbedaan dalam audit fees, return on assets dan debt to assets ratio berdasarkan sektor industri pada perusahaan yang
melakukan revaluasi aset.
JEL Classification: M41, L60
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