FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DI BEJ

Taqwa , Salma (2003) FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DI BEJ. MAKSI, 2 . ISSN 1412-6680

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Abstract

The objective of this study is to prove factors that affect inventory accounting method choice. Those factors are ownership structure, firm size, financial leverage, inventory variability, and current ratio. The dependent variable is categorical whether using FIFO method or average method. The population are manufacturing companies that listed in Jakarta Stock Exchange in 1997 -2000 and this period is high inflation in Indonesia. The sample of the study collected using purposive sampling. The hypotheses of this study are tested using univariate and multivariate analysis. The univariate test conducted by Mann-Whitney test and the logistic regression held for multivariate test. The result shows that firms size is significant at 5% for univariate test. In addition, the first sstep of multivariate lest found that firm size and inventory variability were significant at 5%. While the second step of multivariate test only firm size that has significant result. Key Word : Persediaan. Firm Size. Leverage. Univariate, Multivariate

Item Type:Article
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
ID Code:35109
Deposited By:Mr. Sugeng Priyanto
Deposited On:24 Apr 2012 13:35
Last Modified:24 Apr 2012 13:35

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