Putra, Aidil (2019) Analisis Faktor-faktor Yang Berpengaruh Terhadap Pemilihan Metode Akuntansi Persediaan Pada Perusahaan Tekstil & Garment Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017. Other thesis, Universitas Islam Riau.
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Abstract
This research aims to analyze / obtain proof of the influence of company sizefinancial leverage, variability of inventory and gross profit margin on inventoryaccounting methods in Tekstile and Garment companies. Design research is associative causal research design. The population in this study amounted to 19 companies 2014-2017 period and that the study sample was14 companies. The method used in sample selection was purposive samplingmethod. Type of data in this study of secondary data obtained from the websitethat is www.idx.co.id Indonesia Stock Exchange. Methods of data collection inthis research is the study of literature and documentation study. The dependent variable used is the method of inventory accounting, while the independent variables used are company size, financial leverage, variability of inventory and gross profit margins. This study used logistic regression analysis for statisticaanalysis and regression models have been tested previously by using classicaassumption test by using test multicolinearity and autocorrelation test. Results of research by testing the hypothesis with logistic regression showed that partially, any independent variable studied were company size, financial leverage, variability of inventory and gross profit margins, not only the variables that influence of the company’s inventory accounting method. Simultaneouslytesting indicate that the size of firm, financial leverage, variability of inventoryand gross profit margins have a significant effect on the method of inventoryaccounting.
| Item Type: | Thesis (Other) | |||||||||
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| Uncontrolled Keywords: | company size, financial leverage, variability of inventory, gross profit margin on the method of inventory accounting. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | > Akuntansi S.1 | |||||||||
| Depositing User: | Mia | |||||||||
| Date Deposited: | 07 Feb 2023 08:02 | |||||||||
| Last Modified: | 07 Feb 2023 08:02 | |||||||||
| URI: | http://repository.uir.ac.id/id/eprint/20122 |
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