Santioso, Linda (2013) ANALISIS PENGARUH UKURAN PERUSAHAAN,STRUKTUR KEPEMILIKAN DAN RASIO PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR GO PUBLIC DI BEI TAHUN 2006-2010. Karya Ilmiah Dosen, 13 (2). pp. 945-970. ISSN 1411-691X
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Abstract
The objective of this research is to examine and give the empirical evidenceof differences between FIFO and Average by factors that influences such asfirm size, capital structure, and inventory intensity. The objects of this researchare manufacturing industries listed at the Jakarta Stock Exchange before2006. Time period are 5 years from 2006 to 2010. By using 42 companiessample are 8 FIFO company's and 34 Average company's using purposivesampling method. Mann Whitney and Logistic Regression were used totest this hypothesis. This research found that no differences between FIFOcompany and Average company for capital structure and inventory intensity.Only one independent variable is firm size that influences selection inventoryvaluation method FIFO or Average.
| Item Type: | Article |
|---|---|
| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 04 Apr 2017 08:41 |
| Last Modified: | 04 Apr 2017 08:41 |
| URI: | http://repository.untar.ac.id/id/eprint/314 |
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