Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar, Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan

  • JEPRIANSYAH JEPRIANSYAH UNIVERSITAS SARJANAWIYATA TAMANSISWA
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract


The purpose of this study was to determine the effect of variability in cost of goods sold, current ratio, and finacial leverage on the selection of inventory accounting methods. This research includes descriptive research. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2014-2017. The sample in this study was determined by purposive non random sampling method and obtained by the company, the sample in the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are the variability of cost of goods sold has a significant positive effect, the current ratio has a significant positive effect, and financial leverage has a negative effect on earnings management.



Variability in Cost of Sales, Current Ratio, Finacial Leverage and Selection of Inventory Accounting Methods

Published
2019-01-26
How to Cite
JEPRIANSYAH, JEPRIANSYAH; ERAWATI, Teguh. Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar, Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 594 - 602, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/923>. Date accessed: 20 feb. 2019.