Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur di Industri Produk Konsumsi

Abstract

The purpose of this study was to analyze the factors that influence the decision making of the selection of inventory valuation methods. The factors that influence the selection of inventory valuation methods which are independent variables are company size, leverage, inventory intensity, and profit before tax, while the dependent variable is the inventory valuation method, namely the average method and FIFO. The sample of this research is manufacturing companies in the consumer product industry listed on the Indonesia Stock Exchange in 2018-2020 that meet the purposive sampling criteria in this study. The final sample consisted of 48 companies during the 3 years research period (balanced sample). The analytical tool used to test the hypothesis is the Statistical Package for the Social Sciences (SPSS) using logistic regression. The results of this study indicate that leverage, and inventory intensity significantly influence the selection of inventory valuation methods. While the size of the company, and profit before taxes have no effect on the selection of inventory valuation methods.Keywords: company size, leverage, inventory intensity, profit before tax, inventory valuation method