ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus Pada Perusahaan Dagang Dan Manufaktur Yang Terdaftar Di BEI Tahun 2008-2012)
Abstract: The research aims to
analyze the selection that influence a company's decision to use the methods of
inventory valuation in its financial statements. The research examines five
independent variables were it tested, inventory variability, company size,
inventory intensity, ownership structure, and Accounting earnings variability.
While the dependent variable, namely the FIFO method of inventory valuation and
Average.
The population in this research is a trading and manufacturing company
listed on the Indonesian stock exchange years between 2008-2012. The selected
sample is a company that consistently over the period of observation using only
one method of inventory valuation. This research uses non-random purposive sampling method to
determine the sample. Data analysis was performed using SPSS version 17
Results of the research are: (1) inventory variability significantly
influence the selection of inventory valuation methods, (2) the amount of the
company significantly influence the selection of inventory valuation methods,
(3) the intensity had no effect on the selection of supplies inventory
valuation method, (4 ) ownership structure significantly influence the
selection of inventory valuation methods, (5) accounting earnings variability
has no effect on the selection method of inventory valuation.
Penulis: Brian Syailendra,
Rahardja
Kode Jurnal: jpakuntansidd141095
