文章基本信息

标题：APAKAH METODE FIFO DAN RATA-RATA MEMANG BERBEDA : BUKTI EMPIRIS DARI BURSA EFEK JAKARTA
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作者：Syukriy Abdullah ; Muslim A. Djalil
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2004
卷号：4
期号：2
页码：151-172
DOI：10.25105/mraai.v4i2.1861
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：The objective of this research is to examine and give the empirical evidence of differences between FIFO (first-in,first-out) and average by inventory variability,firm size,leverage,current ratio,and gross profit margin at manufacture companies that listed at BEJ.By using 65 companies sample (12 FIFO company's and 53 averages company's) which choose by purposively.This research found that no differences between both method.This make advance question,why the company choose FIFO or average method,while both of method are no differences.
关键词：Supply method;supply;variability;company size;leverage;current ratio;gross profd margin.