Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015

DOI

10.2991/apbec-18.2019.60How to use a DOI?

Keywords

Revaluation of assets, leverage, debt, capital adequacy ratio, loan.

Abstract

The purpose of the present study is to analyze property, real estate, construction companies, and banks that were revalued in 2015 and the impact of this revaluation on the companies. The study results show that 20% of property, real estate, and building construction companies that revalued the majority of their company have reduced in leverage after revaluation and increased in debt on revaluation period or thereafter. Subsequently, the results show that 59% of banks that revalued majority of their company have increased capital adequacy ratio after revaluation and increased loan distribution on revaluation period or thereafter.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Retno Giani
AU  - Dwi Martani
PY  - 2019/07
DA  - 2019/07
TI  - Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 427
EP  - 434
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.60
DO  - 10.2991/apbec-18.2019.60
ID  - Giani2019/07
ER  -