ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI PEMILIHAN METODE AKUNTANSI PERSEDIAN (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia)

Abstract

Abstract:
This study aims to analyze the selection of inventory accounting methods. To
determine the selection of the inventory valuation method, the Company is required
to comply with the Statement of Financial Accounting Standards (PSAK), ie PSAK
No. 14 (2008) to regulate the accounting treatment of inventories, stating that the
company may only choose the inventory accounting method that is FIFO (First in
first out), or average. This is aligned by the taxation of Article 10 paragraph 6 of the
Income Tax Law. Sampling technique using purposive sampling method obtained 54
companies. Methods of data analysis using logistic regression. The dependent
variable is expressed by dummy variable that is 0 for firms using FIFO method and
number 1 for companies using AVERAGE method. The population in this study are
all manufacturing companies listed on the Indonesia Stock Exchange period 2014-
2017. Sampling technique using purposive sampling method obtained 54 companies.
Methods of data analysis using logistic regression. The results of this study indicate
that the simultaneous variability of inventory, firm size, and current ratio affect the
selection of inventory accounting methods on manufacturing companies listed on the
Indonesia Stock Exchange while the partial test results show that inventory
variability, firm size and current ratio partially affect the selection inventory
accounting methods.
Keywords: Inventory Variability, Company Size, Current Ratio, inventory valuation
method.