PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)
This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regressi...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2018-04-01
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| Series: | Akuntansi Dewantara |
| Online Access: | http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/2578 |
| _version_ | 1798044568980029440 |
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| author | Sri Ayem Agus Pratama Putra Harjanta |
| author_facet | Sri Ayem Agus Pratama Putra Harjanta |
| author_sort | Sri Ayem |
| collection | DOAJ |
| description | This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method. |
| first_indexed | 2024-04-11T23:06:10Z |
| format | Article |
| id | doaj.art-6212e00d6a7f4e0d89cfe6b4b7f17cb2 |
| institution | Directory Open Access Journal |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| last_indexed | 2024-04-11T23:06:10Z |
| publishDate | 2018-04-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj.art-6212e00d6a7f4e0d89cfe6b4b7f17cb22022-12-22T03:58:00ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372018-04-0121839510.29230/ad.v2i1.25782110PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)Sri Ayem0Agus Pratama Putra Harjanta1Universitas Sarjanawiyata Tamansiswa YogyakartaUniversitas Sarjanawiyata Tamansiswa YogyakartaThis study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis with firm size, inventory variability, managerial ownership, financial leverage, and profit before variable tax (X) and selection of inventory accounting method as variable (Y). This study shows that partially inventory and profit before tax variables partially influence the selection of inventory accounting method while firm size, managerial ownership, and financial leverage have no effect on the selection of inventory accounting method. Simultaneously firm size, inventory variability, managerial ownership, financial leverage, and earnings before taxes together have a significant effect on the selection of inventory accounting method.http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/2578 |
| spellingShingle | Sri Ayem Agus Pratama Putra Harjanta PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) Akuntansi Dewantara |
| title | PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) |
| title_full | PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) |
| title_fullStr | PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) |
| title_full_unstemmed | PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) |
| title_short | PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016) |
| title_sort | pengaruh ukuran perusahaan variabilitas persediaan kepemilikan manajerial financial leverage dan laba sebelum pajak terhadap pemilihan metode akuntansi persediaan studi empiris pada perusahaan sub sektor farmasi yang terdaftar di bursa efek indonesia periode 2012 2016 |
| url | http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/2578 |
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