ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE PENILAIAN PERSEDIAAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014
Abstract: This study aimed to
determine the effect of financial leverage, firm size, managerial ownership,and
current ratio for the selection of inventory valuation methods in trading
companies listed in Indonesia Stock Exchange period 2010-2014 . The sample in this
study is the trading companies listed in Indonesia Stock Exchange period
2010-2014. Sampling technique used in this study is purposive sampling, sothat
obtained 19 companies. The data in this research is secondary data derived fromthe
Indonesian Capital Market Directory (ICMD) and historical data from the company's
website by downloading in IDX. This study uses quantitative analysis,using
dummy variables and hypothesis testing using logistic regression. The resultsshowed
that financial leverage significantly influence the selection of inventory valuation
methods, firm size, managerial ownership,and current ratio has nosignificantly
effect on the selection method of inventory valuation. The best inventory valuation
methods is Average Method in trading companies listed in Indonesia StockExchange
period 2010-2014 .
Keywords: financial leverage,
firm size, managerial ownership, current ratio, FIFO method, the average method
Penulis: Riswan, Restiani Fasa
Kode Jurnal: jpakuntansidd160654
