Ersa Tri WahyuniTidak ada Data DosenAMANDA TALITHA2024-06-052024-06-052017-07-31https://repository.unpad.ac.id/handle/kandaga/120110120152The decline of world oil price in late 2014 was a huge phenomenon for oil and gas companies as well as related parties. This incident was an indication of carrying amount may not be recovered, and also to force the company to further streamline its resources. This study aimed to test whether the decline of oil prices have impacts on impairment of assets and cost efficiency in oil and gas company in ASEAN. Samples used in this research were 30 oil and gas companies listed on 5 ASEAN countries stock indexes and oil and gas companies which belongs to it. This research was using a simple linear regression analysis, where it was tested using the t and F test with a significance level of 5%. The results showed that the decline of oil price is negatively less significant impacted the impairment of assets as well as cost efficiency in the sample.Harga MinyakImpairment of AssetPenurunan Nilai Aset