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DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019)

Jurnal Ilmiah Riset Akuntansi

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Title DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019)
 
Creator Maharani Dewi, Kirana Yuri Aprilia
Maslichah, Maslichah
Sudaryanti, Dwiyani
 
Description ABSTRACTThe research purpose to analyze the factors that work on the selection of  inventory accounting methods at  textile and garment companies listed on the Indonesia Stock Exchange. Firm variability, firm size, and current ratio are 3 independent variables that become element that work on the selection of accounting methods. While the inventory accounting methods (FIFO and average) is the dependent variable.The research sample used is textile and garment companies based on predetermined criteria (purposive sampling method). Through this purposive sampling method, a total of 8 textile and garment companies were listed on the Indonesia Stock Exchange for 3 periods from 2017 to 2019. The approach used in this study was quantitative with logistic regression analysis techniques.The test results using logistic regression from this study indicate that the 3 independent variables (company variability, company size and current ratio) significantly affect the selection of inventory accounting methods in textile and garment companies listed on the Indonesia Stock Exchange (IDX). Keywords : Firm Variability, Firm Size, Current Ratio, Inventory Accounting Methods
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-12-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/14105
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/14105/10791
 
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