FA’IZATUL, MUNADHIFAH (2019) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE PERSEDIAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2014 – 2018). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT The purpose of this study was to analyze the factors that influence the decision making method of accounting to be used. This study examined 5 independent variables, namely company size, inventory variability, liquidity, profit before tax and inventory intensity. While the dependent variable in this study is the FIFO method and the average method. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this study was 20 food and beverage sector manufacturing companies. The sampling method used was based on the completeness of company data, so that 13 companies were obtained as samples for 5 years of observation (2014 - 2018). Research data was obtained from the Indonesia Stock Exchange website. Data analysis was performed using the SPSS 22.0 version for Windows. The results of this study indicate that partially the size of the company and pre-tax profit significantly influence the selection of inventory methods, while the variability of inventory, liquidity and inventory intensity does not partially influence the selection of inventory methods. Simultaneously the size of the company, variability of inventory, liquidity, profit before tax and intensity of inventory affect the selection of inventory methods. Keywords : Company Size, Inventory Variability, Liquidity, Profit before Tax, inventory intensity, Selection of Inventory Method.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HF Commerce
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	16 Nov 2021 07:49
Last Modified:	16 Nov 2021 07:49
URI:	http://repo.itsm.ac.id/id/eprint/556

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