ANALISIS PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015-2017)

ISTIADI, RIAN DITI (2019) ANALISIS PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015-2017). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing company. The independent variables used in this study are inventory variability, firm size and inventory intensity. The dependent variable used in this study are inventory accounting method that accordance with PSAK NO.14 (2008), which are average inventory method and FIFO inventory method. The population used in this study are manufacturing companies listed in Indonesia Stock Exchange from 2015-2017. Population in this study are 155 companies and 106 samples were taken from purposive sampling method. The analytical method used is logistic regression analysis. The results showed that inventory intensity affect the selection of inventory accounting methods, while inventory variability and firm size did not affect the selection of inventory accounting methods.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono, S.E.,M.Si.,Ak.,CA.
Uncontrolled Keywords: inventory accounting method, FIFO, average, inventory variability, company size, inventory intensity
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 19 Feb 2019 01:50
Last Modified: 19 Feb 2019 01:50
URI: http://repository.ump.ac.id/id/eprint/8577

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