This study aims to analyze the effect of Leverege, company size and fixed asset intensity on revaluation of fixed assets. The population used in this study is mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2017 periods. Sampling method is done by using purposive sampling method, where the selection of company samples is based on certain criteria. Samples that fit the criteria in this study were 18 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical tool in this study is logistic regression. The results of this study indicate that Leverege has a positive effect on revaluation of fixed assets, company size has a positive effect on revaluation of fixed assets, fixed asset intensity has an effect on revaluation of fixed assets.