Determinants of Fixed Asset Revaluation and Sustainability Report Disclosure on Firm Value

This study analyzes the determinants of the effect of investment opportunities, leverage, Information asymmetry, ownership structure, liquidity, and company size on asset revaluation and sustainability reports and their impact on firm value. This study uses secondary data obtained from the Indonesian Stock Exchange data center. The research period is for all IDX industries in 2015 -2019 with a sample of 138 companies that carry out asset revaluation and Sustainability Reports. The data analysis technique used the least square part. The results of this study show Investment opportunities have no effect on revaluation of fixed assets, Leverage has no effect on revaluation of fixed assets, Information asymmetry has no effect on revaluation of fixed assets, Ownership structure has a positive effect on revaluation of fixed assets, Liquidity has a negative effect on revaluation of fixed assets, Firm size has a positive effect on revaluation fixed assets , investment opportunities have no effect on the sustainability report, leverage has no effect on the sustainability report, information asymmetry has a positive effect on the sustainability report, ownership structure has no effect on the sustainability report , liquidity has no effect on the sustainability report, company size has no effect on the sustainability report, fixed asset revaluation has no effect on firm value, Sustainability report does not affect the value of the company , investment opportunities positive effect on firm value, leverage has a positive effect on firm value , information asymmetry has no effect on firm value, ownership structure has a positive effect on firm value, liquidity has no effect on firm value, firm size has a positive effect on firm value.