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

JEPRIANSYAH JEPRIANSYAH; Teguh Erawati

doi:10.24964/japd.v1i2.923

JEPRIANSYAH JEPRIANSYAH UNIVERSITAS SARJANAWIYATA TAMANSISWA
Teguh Erawati Universitas Sarjanawiyata Tamansiswa

DOI: https://doi.org/10.24964/japd.v1i2.923

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

References

Ayem, S., & Harjanta, A. P. P. (2018). PENGARUH UKURAN PERUSAHAAN , VARIABILITAS
PERSEDIAAN , SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI
PERSEDIAAN ( Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia
Periode 2012-2016 ), 2(1), 83–95. https://doi.org/10.29230/ad.v2i1.2578
Hutahaean, T. M., & Muda, I. (2015). PENGARUH UKURAN PERUSAHAAN, VARIABILITAS
PERSEDIAAN, VARIABILITAS HARGA POKOK PENJUALAN, LABA SEBELUM PAJAK, DAN
FINANCIAL LEVERAGE TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012, (March).
Sari, F. P., & Suzan, L. (2015). ISSN : 2355-9357 e-Proceeding of Management : Vol.2, No.2 Agustus 2015 |
Page 1699 PENGARUH UKURAN PERUSAHAAN, PERPUTARAN PERSEDIAAN DAN
VARIABILITAS HARGA POKOK PENJUALAN TERHADAP PEMILIHAN METODE PENILAIAN
PERSEDIAAN (Studi Empiris Pada Perusahaan Manuf, 2(2), 1699–1705.
Setiyanto, K. B., & Laksito, H. (2010). ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP
PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Kasus Pada Perusahaan Dagang Dan
Manufaktur Yang Terdaftar Di BEI Tahun 2008-2010, (7), 1–28.
Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, dan Kualitatif. Bandung: Alfabet.