PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, LEVERAGE, DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi Sub Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019)

ASSIDIQ, MOCHAMAD FARKHAN (2021) PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, LEVERAGE, DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi Sub Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aims to determine the factors that influence the selection of accounting methods as an accounting decision making that will be used by the company. This research has four independent variables: company size, inventory variability, leveage, and inventory intensity. While the dependent variable under research is FIFO inventory accounting method and weighted average. The population in this research are manufacturing companies sector consumpstion sub sector foods and drinks in the Indonesia Stock Exchange 2017-2019 period as many as 22 companies from 27 companies. Sampling method in this research use purposive non random sampling. The sample selection is based on a manufacturing company which uses one of the inventory accounting methods in accordance with PSAK No.14 (revised 2008). The sample of this research are 22 companies with 6 companies using FIFO method, and 16 other companies are using weighted average method. The results of this research indicates that the company size and inventory intensity influenced the selection of inventory accounting methods. While inventory variability and leverage have no influence on the selection of inventory accounting method

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: effect of company size,inventory variability, leverage, intensity of inventories
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Mar 2022 07:19
Last Modified: 30 Mar 2022 07:19
URI: https://repository.ump.ac.id:80/id/eprint/11247

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