Audit Fees, Kinerja Keuangan dan Risiko Perusahaan yang Melakukan Revaluasi Aset: Investigasi Berdasarkan Sektor Industri Manufaktur

  • Rima Auliyamartha Agustina
  • Darmansyah Darmansyah
DOI: https://doi.org/10.35838/jrap.2017.004.01.3
Abstract views: 268 | PDF downloads: 289
Keywords: asset revaluation, audit fees, return on asset, debt asset ratio.

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

How to Cite
Auliyamartha Agustina, R., & Darmansyah, D. (1). Audit Fees, Kinerja Keuangan dan Risiko Perusahaan yang Melakukan Revaluasi Aset: Investigasi Berdasarkan Sektor Industri Manufaktur. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(01), 21-31. https://doi.org/10.35838/jrap.2017.004.01.3
Issue
Vol 4 No 01 (2017)
Section
Articles

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).