Analisis Faktor-Faktor yang Mempengaruhi Pemilihan  Metode Penilaian Persediaan pada Perusahaan Dagang yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

Riswan, Riswan; Fasa, Restiani

doi:10.36448/jak.v7i2.755

Cited by 5 publications

(20 citation statements)

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“…Survei yang dilakukan oleh Riswan & Fasa (2016) menegaskan hal tersebut, dan menghasilkan ukuran perusahaan tidak memiliki pengaruh atas pilihan metode persediaan. Namun, penelitiannya menghasilkan bahwa financial leverage mempengaruhi pilihan metode persediaan.…”

Section: Pendahuluanunclassified

“…2. Dalam sistem periodik, persediaan tidak akan dicatat sebagai barang terpisah dalam buku besar atau subledger persediaan, tetapi persediaan tersebut akan langsung dicatat dalam perkiraan penjualan, yang berarti persediaan yang ada telah berkurang (Riswan & Fasa , 2016).…”

Section: Sistem Pencatatan Persediaanunclassified

“…Biaya perolehan dimulai dari harga beli dan dikurangkan dari harga pokok penjualan sesuai pesanan pembelian. Dengan metode FIFO, biaya yang dilaporkan hampir sama dengan biaya penggantian pada akhir periode, karena sisa unit yang ada pada akhir periode merupakan unit terakhir yang dibeli (Riswan & Fasa, 2016). 2.…”

Section: Metode Akuntansi Persediaanunclassified

“…2. Metode rata-rata tertimbang menurut Riswan & Fasa (2016). Teknik rata-rata mengacu pada biaya normal setiap unit persediaan yang terjual dan tidak terjual.…”

Section: Metode Akuntansi Persediaanunclassified

“…Menurut Riswan & Fasa (2016), ukuran suatu perusahaan dapat dinyatakan dalam total aset. Sangadah & Kusmuriyanto (2014) menyatakan bahwa ukuran perusahaan menunjukkan pencapaian kelancaran operasi dan pengendalian persediaan.…”

Section: Ukuran Perusahaanunclassified

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Pengaruh Ukuran Perusahaan, Financial Leverage Dan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar Di Bei Tahun 2015-2018)

Fitri

Firzatullah²

2021

JIMEKA

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The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat

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Section: Pendahuluanunclassified

Section: Sistem Pencatatan Persediaanunclassified

Section: Metode Akuntansi Persediaanunclassified

“…2. Metode rata-rata tertimbang menurut Riswan & Fasa (2016). Teknik rata-rata mengacu pada biaya normal setiap unit persediaan yang terjual dan tidak terjual.…”

Section: Metode Akuntansi Persediaanunclassified

Section: Ukuran Perusahaanunclassified

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Pengaruh Ukuran Perusahaan, Financial Leverage Dan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar Di Bei Tahun 2015-2018)

Fitri

Firzatullah²

2021

JIMEKA

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Pemilihan Metode Akuntansi Penilaian Inventori Dan Variabel Yang Mempengaruhinya

Yahya¹,

Syavaat²

2021

ULTIMA Accounting

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Abstract— Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage

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Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur di Industri Produk Konsumsi

Pamungkas,

Izzaty

2024

JAFIN

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The purpose of this study was to analyze the factors that influence the decision making of the selection of inventory valuation methods. The factors that influence the selection of inventory valuation methods which are independent variables are company size, leverage, inventory intensity, and profit before tax, while the dependent variable is the inventory valuation method, namely the average method and FIFO. The sample of this research is manufacturing companies in the consumer product industry listed on the Indonesia Stock Exchange in 2018-2020 that meet the purposive sampling criteria in this study. The final sample consisted of 48 companies during the 3 years research period (balanced sample). The analytical tool used to test the hypothesis is the Statistical Package for the Social Sciences (SPSS) using logistic regression. The results of this study indicate that leverage, and inventory intensity significantly influence the selection of inventory valuation methods. While the size of the company, and profit before taxes have no effect on the selection of inventory valuation methods.Keywords: company size, leverage, inventory intensity, profit before tax, inventory valuation method

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Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Dagang yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

Cited by 5 publications

References 0 publications

Pengaruh Ukuran Perusahaan, Financial Leverage Dan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar Di Bei Tahun 2015-2018)

Pengaruh Ukuran Perusahaan, Financial Leverage Dan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan (Studi Empiris Pada Perusahaan Manfaktur Yang Terdaftar Di Bei Tahun 2015-2018)

Pemilihan Metode Akuntansi Penilaian Inventori Dan Variabel Yang Mempengaruhinya

Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur di Industri Produk Konsumsi

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