Kurnia Saputri, Aprilia, and Kholilah Kholilah. “Financial Factors Affecting Fixed Asset Revaluation With Liquidity As a Moderating Variable”. E-Jurnal Akuntansi 35, no. 12 (December 31, 2025). Accessed May 6, 2026. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/3230.