PENGARUH UKURAN PERUSAHAAN, VARIABILITAS HARGA POKOK PENJUALAN, VARIABILITAS PERSEDIAAN, FINANCIAL LAVERAGE TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN

Abstract

This research aims to determine company size, cost of goods sold variability, inventory variability and financial laverage that influence the selection of inventory valuation method on trading company specifically in the retail trade sub sector companies listed on stock exchanges in Indonesia 2016-2019. This research has a total sample of 15 companies. This research uses purposive sampling method to determine the sample. This research use logistic regression. Data analysis was performed using SPSS version 20.

Results of the research are: (1) company size significantly influence the selection of inventory valuation methods, (2) variability of cost of goods sold has no effect on the selection method of inventory valuation, (3) inventory variability has no effect on the selection of inventory valuation methods, (4) financial leverage significantly influence the selection of inventory valuation methods.