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.
Dosen Pembimbing: | unspecified | unspecified |
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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 S1 |
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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