ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

RANDI, RANDI and Wahyudi, Tertiarto and Kalsum, Umi (2018) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the inventory accounting method of election and the factors that influence on the selection of mventory accounting method to be used. The independent variable in this study is the variability of the inventory, the size of the company, the intensity of the inventory and margin gross profit. While the dependent variable is the selection of inventory accounting method, i.e. the method FIFO and average method. The population in this research is the manufacturing companies listed on the Bursa Efek Indonesia with a period of 2013-2017 years of observations obtained population of 144 companies. The selected samples in this study using a purposive sampling method, so there are 105 manufacturing companies that meet the criteria as a sample. Data analysis techniques using different test and test hypotheses. Different test performed using the Mann-Whitney Test and test hypotheses using logistic regression. The dependent variable was declared with a nominal scale variable i.e. dummy variable Indicators, this gives a value of0 variable dummy on the selection method of FIFO and dummy variable I value on the selection method of the average inventory. The results from different tests provide significant value over the gross profit margin, while the size of the company's inventory, variability and intensity of preparation does not provide significant value, so this study provides evidence that there is a the difference between FIFO method and the method of average gross profit margin is seen from. The result of the test hypothesis suggests that only the intensity of the inventory and size of the companies that have an effect on the selection of accounting method of inventory. While the intensity of inventory and margin gross profit does not influence on the selection of accounting method of inventory.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	lnventory, variability of the size of the company, the intensity of the inventory, the gross profit Margin and Inventory accounting method.
Subjects:	H Social Sciences > HB Economic Theory > HB131-147 Methodology H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 13 not found.
Date Deposited:	30 Jul 2019 03:42
Last Modified:	30 Jul 2019 03:42
URI:	http://repository.unsri.ac.id/id/eprint/1231

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