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Analisis faktor-faktor yang mempengaruhi pemilihan metode penilaian akuntansi persediaan (Studi pada perusahaan manufaktur yang tercatat di BEI tahun 2009-2013)

Indrajaya, Helen (2015) Analisis faktor-faktor yang mempengaruhi pemilihan metode penilaian akuntansi persediaan (Studi pada perusahaan manufaktur yang tercatat di BEI tahun 2009-2013). Bachelor Thesis thesis, Universitas Multimedia Nusantara.

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Abstract

This study aimed to determine the effect of firm size, gross profit margin, inventory turnover, current ratio, and financial leverage for the selection of inventory valuation methods in manufacturing companies on the IDX. The object of this study is manufacturing companies listed on IDX from the year 2009-2013 with a total sample of 53 companies which selected using purposive non random sampling. Out of the 53 companies in 5 years, 219 of them are implementing the average inventory method and 46 companies implemented the FIFO inventory method. The data in this research is secondary data derived from the Indonesia 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 test results with logistic regression showed that firm size, gross profit margin, and financial leverage did significantly affect the inventory valuation method election. Variable inventory turnover and current ratio did not significantly affect the inventory valuation method election.

Item Type: Thesis (Bachelor Thesis)
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 04 Jul 2017 01:57
Last Modified: 28 Jul 2017 06:30
URI: http://kc.umn.ac.id/id/eprint/450

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