Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021
DOI:
https://doi.org/10.35145/icobima.v2i1.4068Abstrak
This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.
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Referensi
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Fauzi, M. (2019). ... -Factors Affecting the Selection of Inventory Valuation Methods (Case Study of Trading Companies and
Febriansyah, E., Yulinda, A. T., & Rosalinda, L. (2020). The Effect of Inventory Variability, Company Size and Inventory Intensity on the Selection of Inventory Valuation Methods (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange 2014-2017). ECOMBIS REVIEW: Scientific Journal of Economics and Business, 8 (1), 38-46. https://doi.org/10.37676/ekombis.v8i1.930
Hutahaean, T. M., & Muda, I. (2015). Financial Leverage on the Selection of Accounting Methods. Journal of North Sumatra University, March, 1.
Leni Masnidar Nasution. (2017). Descriptive Statistics. Journal of STAI Sumatra, 77(21), 5472-5476. https://doi.org/10.1021/ja01626a006
Mashuri. (2014). Factors Affecting the Selection of Inventory Valuation Methods in Basic and Chemical on Industry Companies Listed the IDX 2011-2014.
Nasution, K. M. P., & Mulyani, S. D. (2020). The Effect of Fixed Asset Intensity and Inventory Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. Proceedings of the National Expert Seminar, 2010,1-7. https://doi.org/10.25105/pakar.v0i0.6871
Oky, D. (2017). The Effect of Company Size, Inventory Turnover, Hpp Variability and Current Ratio on the Selection of Inventory Valuation Methods in Basic Industry and Chemical Sector Manufacturing Companies Listed on the IDX in 2012-2015. 1, 1-27.
Qosim, A. M. (2017). Analysis of Factors Affecting the Selection of Inventory Valuation Methods in Trading Companies Listed on the Indonesia Stock Exchange for the Period 2013-2015. Journal of Accounting Research.
Raja, A. (2012). IFRS version of Financial Accounting. Graha Ilmu.
Sangadah, S., & Kusmuriyanto. (2014). Analysis of the Selection of Inventory Accounting Methods in Manufacturing Companies. Accounting Analysis Journal, 3(3), 291-300 issn: 2252-6765.
Sangeroki, S. (2013). Company size and gross profit margin on inventory valuation in manufacturing companies. EMBA Journal, Vol.1 (No.3), 1185-1192.
Saripudin, C. (2010). Analysis of the Effect of Variability of Cost of Goods Sold, Current Ratio, Financial Leverage, Inventory Variability, Company Size, Inventory Intensity on the Selection of Inventory Accounting Methods (Study of Listed Manufacturing Companies. Journal of Syarif Hidayatullah State Islamic University Jakarta, 1-64.
Suzan, L., & Ichsan, I. (2021). The Effect of Company Size, Inventory Variability, Cost of Goods Sold Variability,and Profit Before Tax on Inventory Accounting Methods. MEA Scientific Journal, 5(3), 2166-2182.
Ulfa Narulfita, & Eko Hadi Siswanto. (2020). The Effect of Company Size, Current Asset and Leverage on the Selection of Inventory Accounting Methods. Indonesian Journal of Economics Application, 2(1), 61-67.
Widana, W., & Muliani, P. L. (2020). Test of Analysis Requirements. In Klik Media. http://repo.mahadewa.ac.id/id/eprint/1413/1/Buku Test Requirements Analysis.pdf
Zaki, B. (2013). Accounting Information System (2nd ed.). Bpfe - Yogyakarta.
Adiya, M. H., Hamidi, M., Rahim, R., & Adrianto, F. (2023). Literature Review: Mediation Effects of Debt Maturity on Good Corporate Governance in Enhancing Financial Performance. Journal of Applied Business and Technology, 4(2), 100–113. https://doi.org/https://doi.org/10.35145/jabt.v4i2.125
Akmal, E., Panjaitan, H. P., & Ginting, Y. M. (2023). Service Quality, Product Quality, Price, and Location on Customer Satisfaction and Loyalty in CV. Restu. Journal of Applied Business and Technology, 4(1), 39–54.
Alfat, F. F. (2024). Factors that Influence the Learning Achievement of Students Majoring in Accounting at the Institut Teknologi dan Bisnis Master Pekanbaru. Reflection: Education and Pedagogical Insights, 1(4), 128–157. https://doi.org/https://doi.org/10.61230/reflection.v1i4.60
Amin, A. M., Angelia, R., Mukhsin, Eddy, P., & Yuliendi, R. R. (2022). The Effect of Product Quality, Price, and Word of Mouth on Packing Sticker Purchase Decision at CV. Blitz Media Kreasindo Pekanbaru City. Journal of Applied Business and Technology, 3(3), 214–225. https://doi.org/10.35145/jabt.v3i3.105
Andi, Puteri, C., & Kudri, W. M. (2023). Interpersonal Communication, Transformational Leadership, and Workload on Employees’ Performance at PT Sawit Riau Makmur. Luxury: Landscape of Business Administration, 1(1), 33–43. https://firstcierapublisher.com/index.php/luxury/article/view/19
Anggreani, R. A., Sumiati, A., & Mardi. (2023). The Relationship Between Family Environment and School Environment on Discipline of Student’s Majoring in Accounting at the East Jakarta Vocational High School. Interconnection: An Economic Perspective Horizon, 1(2), 59–67. https://firstcierapublisher.com/index.php/interconnection/article/view/32
Anton, A., Lorensa, S., Purnama, I., Eddy, P., & Andi, A. (2023). Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021. Journal of Applied Business and Technology, 4(2), 155–167. https://doi.org/10.35145/jabt.v4i2.131
Anton, Fernando, E., Estu, A. Z., Eddy, P., & Andi. (2023). Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021). Nexus Synergy: A Business Perspective, 1(1), 32–50. https://firstcierapublisher.com/index.php/nexus/article/view/12
Chandra, T., Wijaya, E., Suryadiningrat, A., Chandra, S., Chandra, J., Indonesia, P., Dumai, P., & Office, T. (2023). Corporate Taxpayer Satisfaction and Compliance Analysis at Pratama Dumai Tax Office: Review of the Service System. International Conference on Business Management and Accounting (ICOBIMA), 1(2), 429–442. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3071
Eddy, P., Diputra, D. O., Irman, M., Anton, & Estu, A. Z. (2023). Internal Control of Trade Goods Supply at CV Syntek Auto Pekanbaru. Interconnection: An Economic Perspective Horizon, 1(1), 11–24. https://firstcierapublisher.com/index.php/interconnection/article/view/8
Elfita, Sudarno, Nyoto, & Sultan, F. M. M. (2022). Work Stress, Workload, and Work Discipline on Work Satisfaction and Teacher Performance (Case Study in Akramunas Islamic Kindergarten, Pekanbaru). Journal of Applied Business and Technology, 3(2), 143–152.
Estu, A. Z., Rahayu, S., Irman, M., Anton, & Eddy, P. (2023). CAR, NPL, BOPO, and LDR on Profit Growth of BPR Riau Province Period 2015-2019. Interconnection: An Economic Perspective Horizon, 1(1), 25–36. https://firstcierapublisher.com/index.php/interconnection/article/view/11
Estu, A. Z., Sella, T., Irman, M., Anton, & Eddy, P. (2023). Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru. Nexus Synergy: A Business Perspective, 1(1), 21–31. http://firstcierapublisher.com/index.php/nexus/article/view/10
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2023-11-25
