PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, FINANCIAL LEVERAGE, LABA SEBELUM PAJAK, DAN VARIABILITAS HARGA POKOK PENJUALAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN

Abstract

Inventory has a role as an investment in resource that has a significant value on the company’s operations. Proper inventory management will have an impact on the smooth operation of the company. One of the things that needs to be considered by management in managing inventory is to determine the appropriate inventory accounting method. This study aims to examine the effect of company size, invetory variability, earning before tax, financial leverage, and variability of cost of goods sold on the selection of inventory accounting methods. The sample in this study were 65 manufacturing companier that listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. This study uses secondary data with a purposive sampling method. Data analysis techniques used logistic regression analysis with company size, inventory variability, earning before tax, financial leverage, and variability of cost of goods sold as variable (X) and selection of inventory accounting methods as variable (Y). This study show the results that firm size and inventory variability have a positive effect on the selection of inventory accounting methods while earning before tax, financial leverage, and variability of cost of goods sold have no effect on the selection of inventory accounting methods.