ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

SARI, DELLA SAGIV (2016) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2014). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aimed to analyze the factors that influence the selection of inventory valuation method to be used. This study examined four independent variables are the variability of inventory, company size, gross profit margin and ownership structure. The dependent variable in this research is the method of inventory valuation method consists of average and FIFO method. Data analysis was performed using SPSS version 16. The results of the study are as follows: (1) the variability of inventory does not affect the selection of inventory valuation method, (2) the size of the company's positive influence on the selection of inventory valuation method, (3) gross profit margin of a negative influence on the selection of inventory valuation method, (4) the structure ownership does not affect the selection of inventory valuation method.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono, S.E., M.Si, Ak, CA
Uncontrolled Keywords: Metode penilaian persediaan, metode rata-rata, metode FIFO
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Riski Wismana
Date Deposited: 02 Aug 2017 03:43
Last Modified: 02 Aug 2017 03:43
URI: http://repository.ump.ac.id/id/eprint/3045

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