This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing companies. Independent variable used in this study were the cost of sales variability, financial leverage, inventory variability, firm size and inventory intensity. The dependent variable used in this study was the inventory accounting method which accordance to PSAK NO.14 (2008), namely the average inventory method and the FIFO inventory method. Population used in this study were manufacturing companies listed in the Indonesia Stock Exchange from the periods of 2014-2017. Population in this study were 155 companies and obtained 80 samples using the purposive sampling method. The analysis method used logistic regression analysis. The results of this study showed that the cost of sales variability has a negative effect on the selection of inventory accounting methods, financial leverage has a positive effect on the selection of inventory accounting methods, while inventory variability, firm size and inventory intensity have no effects on the selection of inventory accounting methods.