The purpose of this study was to determine the effect of fixed asset
intensity, leverage, company growth and company size. This research is a
quantitative. The selection of the sample in this study used a purpossive sampling
method. Based on the criteria, 87 manufacturing companies in various industrial
sectors were sampled. Data analysis used logistic regression. The results of the
study reveal that fixed asset intensity have a positive and significant effect on
fixed asset revaluation. While leverage, company growth and company size have a
positive and not significant effect on fixed asset revaluation.