PENGARUH VARIABILITAS PERSEDIAAN, RASIO LANCAR, VARIABILITAS HARGA POKOK PENJUALAN, DAN MARGIN LABA KOTOR TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN PERDAGANGAN BESAR DAN ECERAN YANG TERDAFTAR DI BEI TAHUN 2016 - 2019
Keywords:
inventory accounting method selection, inventory variability, current ratio, cost of goods sold variability, gross profit marginAbstract
This study aims to determine the effect of Inventory Variability, Current Ratio, Cost of Goods Sold Variability and Gross Profit Margin on the Selection of Inventory Accounting Methods. The sample in this study was a company registered in the Indonesian Stock Exchange between 2016 and 2019. The sampling method of this study was purposive sampling and obtained 13 samples of companies that met the criteria. The analytical technique used in this research is logistic regression analysis. The results of this study indicate that the current ratio and Gross Profit Margin have an effect on the selection of inventory accounting methods, but inventory variability and cost of goods sold variability have no effect on the selection of inventory accounting methods. The results of this study indicate that the variables of Inventory Variability, Current Ratio, Cost of Goods Sold Variability and Gross Profit Margin have an effect on the Selection of Inventory Accounting Methods.
