文章基本信息

标题：PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)
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作者：Sri Ayem ; Agus Pratama Putra Harjanta
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2018
卷号：2
期号：1
页码：83-95
DOI：10.26460/ad.v2i1.2578
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method.
关键词：Company size; inventory variability; managerial ownership; financial leverage; profit before tax; selection of inventory accounting method.