PENGARUH PERPUTARAN PERSEDIAAN, UKURAN PERUSAHAAN, LEVERAGE, STRUKTUR KEPEIMILIKAN DAN RASIO LANCAR TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2018.

  • Samsiyah Samsiyah Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH

Abstract

This study aims to determine inventory turnover, company size, leverage, ownership scructure and current ratio that influence the selection of inventory valuation method on manufacturing company sector base and chemical industry companies listed on stock exchanges in Indonesia 2015-2018. This study has a total sample of 35 companies. This research use logistic regression. The result indicates that the company size significantly influence the selection method of inventory valuation. The inventory turnover, leverage, ownership scructure and current ratio do not significantly influence the selection of the inventory valuationmethod.

Published
2020-05-04
Section
Akuntansi