Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Metode Penilaian Persediaan
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Institusion
STIE Indonesia Banking School
Author
Sari, Diah Puspita
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:29:38
Abstract :
Every companies has their own inventory value method. But, there are many factors that impact decision making to choose the inventory value method. So, the purpose of this research to anaylize factors that impact decision making to choose the inventory value method. Such as capital structure, inventory turnover, and size firm. This research using secondary data for financial statement of manufacturing companies that listed in Indonesia Stock Exchange from 2010 until 2012. The samples are 125 companies, and using purposive sampling to get representatuive samples. Total samples are 105 observations from 35 companies in 3 years and analyzed with SPSS version 21. Based on the result, inventory turnover and size firm significantly affected with selectedthe inventory value method. While,capital structure has not significantly affected with selected the invetorymethod. Keywords:capital structure, inventory turnover, size firm, and the inventory value method.
Every companies has their own inventory value method. But, there are many factors that impact decision making to choose the inventory value method. So, the purpose of this research to anaylize factors that impact decision making to choose the inventory value method. Such as capital structure, inventory turnover, and size firm. This research using secondary data for financial statement of manufacturing companies that listed in Indonesia Stock Exchange from 2010 until 2012. The samples are 125 companies, and using purposive sampling to get representatuive samples. Total samples are 105 observations from 35 companies in 3 years and analyzed with SPSS version 21. Based on the result, inventory turnover and size firm significantly affected with selectedthe inventory value method. While,capital structure has not significantly affected with selected the invetorymethod. Keywords:capital structure, inventory turnover, size firm, and the inventory value method.
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