Pengaruh Arus Kas Operasi, Ukuran Perusahaan Dan Fixed Asset Intensity Terhadap Revaluasi Aset Tetap (Studi Kasus Pada Perusahaan Sektor Properties & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

This research is a quantitative study that aims to determine how operating cash flow, company size, and fixed asset intensity on asset revaluation in properties and real estate sector companies listed on the IDX 2021-2023. The number of samples in this study were 72 companies with a sample withdrawal method using purposive sampling method. This study uses secondary data obtained through the company's annual report. Data analysis using logistic regression which consists of descriptive statistical analysis. The test results of this study indicate that partially only the variable fixed asset intensity has an effect on fixed asset revaluation while the variable operating cash flow and company size has no effect. However, together the independent variables affect the revaluation of fixed assets.