ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI DAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
DOI:
https://doi.org/10.32477/jkb.v23i2.166Keywords:
inventory accounting method, the size of the company, the intensity of the company, the variability of cost of goods sold.Abstract
This study aims to determine differences in companies that implement the FIFO inventory accounting methods and average taking into account the size of the company, inventory intensity and variability of cost of goods sold as the independent variable. The data used were obtained from the company financial statements trade sub-sector of the goods production and retail trade sub-sectors listed on the Stock Exchange. The data used for this study is the application of the accounting methods of data measured using dummy variables, namely by giving the average value of 0 to a method and a value of 1 to the FIFO method. Other data used is the size of the company, inventory intensity, variability of cost of goods sold. The method used in this research is descriptive method. These samples included 22 companies sub-sector of the trade of the goods production and retail trade subsectors listed on the Stock Exchange during the period 2010-2013. Tests used descriptive statistics, hypothesis testing, Test F and Test Coefficient of Determination with = 0.05. The process of statistical analysis using SPSS statistical application program 20. Based on the research that the selection method of inventory accounting effect on the size of the company, but has no effect on the intensity and variability of inventory cost of goods sold.
References
Astuti, Christina Dwi (2005). ”Faktor-Faktor Pemilihan Metode Akuntansi Persediaan Berdasarkan Ricardian Hipotesis”, Jurnal Akuntansi, Universitas Trisakti,Volume 5, No. 2 :131-147, November.
Baridwan, Zaki (2013), Intermediate Acounting, Yogyakarta: BPFE Yogyakarta
Ghozali, Imam (2013), Aplikasi Analisis Multivariate Dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro
Harrison, T Walter, Dkk. (2012), Akuntansi Keuangan, Jakarta: Erlangga
Ikatan Akuntan Indonesia (2009), Standar Akuntansi Keuangan, Jakarta: Salemba Empat
Kieso, Donald, E. dan Weygandt, Jerry J. (2009), Akuntansi Intermediate, Jakarta : Erlangga
Metallia, Sri Rejeki (2007), “Analisis Pengaruh Struktur Kepemilikan, Ukuran Perusahaan dan Rasio Perputaran Persediaan Terhadap Pemi lihan Metode Persediaan pada Perusahaan Manufaktur Go Public di BEJ”, Journal of Accounting Research 35 hal 45- 73
Santoso, Imam (2010), Akuntansi Keuangan Menengah, Bandung: Refika Aditama
Suharyad, dan Purwanto S,k. (2004), Statistika untuk Ekonomi dan Keuangan Modern, Buku 2, Jakarta: Salemba Empat.
Sekaran, Uma (2014), Research Methods For Business, Jakarta: Salemba Empat
Setyanto, Kukuh Budi (2012), “Analisis Faktor- Faktor Yang Berpengaruh Terhadap Pemilihan Metode Akuntansi Persediaan”. Journal of Accounting Research Universitas Dipenogoro
www.idx.co.id
www.sahamok.com
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2015 Achmad Tjahjono, Vica Novica Chaerulisa
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.