ANALISIS FAKTOR-FAKTORYANG MEMPENGARUHI PEMILIHAN METODE PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Manurung, Nurwosintauli (2014) ANALISIS FAKTOR-FAKTORYANG MEMPENGARUHI PEMILIHAN METODE PENILAIAN PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yangdibahasyaitu apakah variabel ukuran perusahaan, financial leverage, rasio lancar, dan margin laba kotor berpengaruh terhadap pemilihan metode penilaian persediaan. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh variabel ukuran perusahaan, financial leverage, rasio lancar, dan margin laba kotor terhadap pemilihan metode penilaian persediaan baik secara parsial maupun simultan. Metode penilaian persediaan yang digunakan adalah metode FIFO dan metode rata-rata.Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2010 – 2012 sebanyak 131 perusahaan.Teknik penarikan sampel menggunakan metode purposive sampling sehingga dari 131 perusahaan diperoleh 64 perusahaan yang menjadi sampel.Penelitian ini menggunakan teknik pengumpulan data sekunder dengan cara mendownload laporan keuangan tahun 2010 – 2012 melalui www.idx.co.id. Teknik analisis data menggunakan regresi logistik (logistic regression) dengan bantuan SPSS 20.Pengujian hipotesis berdasarkan tingkat signifikansi 5%.Hasil pengujian membuktikan bahwa secara parsial variabel ukuran perusahaan berpengaruh signifikan, sedangkan variabel financial leverage, rasio lancar, dan margin laba kotor tidak berpengaruh secara signifikan terhadap pemilihan metode penilaian persediaan, dan hasil pengujian secara simultan membuktikan bahwa variabel ukuran perusahaan, financial leverage, rasio lancar, dan margin laba kotor tidak berpengaruh signifikan terhadap pemilihan metode penilaian persediaan.Kesimpulan dari hasil penelitian adalah variabel ukuran perusahaan berpengaruh signifikan terhadap pemilihan metode penilaian persediaan secara parsial.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAne, La196212311991031023
Call Number: 657.867 Man a
Keywords: Ukuran Perusahaan; Rasio Lancar; Metode Penilaian; Financial Leverage; Margin Laba Kotor
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14336

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