ARTICLE
TITLE

INVENTORY ACCOUNTING METHODS: FACTORS AFFECTING BASIS OF THE CHOICE

SUMMARY

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

 Articles related

Putri Wulanditya    

This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they ha... see more


Puji Suwarjuwono,Irwan Taufiq Ritonga    

According to regulation Act No. 15/2004, adequate disclosure is one of the main criteria for the auditors in giving opinion for local government financial statements (LGFS). All accounts composing LGFS must be disclosed adequately.  One of the most ... see more


Christian Timotius Peilouw,Dwi Dayanti Oktavia,Erna Muliana    

Abstract  Inventory is the main component for the continuity of a business, so that regardless of the form of business, both small and large scale, inventory is a major asset owned by a business. For this reason, a rule or guideline is needed so tha... see more


Edwin Gustavo Estrada-Araoz, Yolanda Paredes-Valverde, Jimmy Nelson Paricahua-Peralta, Libertad Velasquez-Giersch, Rosel Quispe-Herrera    

La presente investigación tuvo como objetivo caracterizar el burnout académico (BA) de los estudiantes universitarios de pregrado durante la pandemia por COVID-19. El enfoque fue cuantitativo, el diseño no experimental y el tipo, descriptivo transversal.... see more


Galo Cabanilla Guerra, Luis Banda Cedeño, Olga Bravo Acosta    

El fraude ocupacional ocasiona pérdidas millonarias a nivel mundial, afectando con mayor frecuencia a los departamentos de operaciones, contabilidad, alta dirección y ventas de las organizaciones, sobre todo mediante la apropiación indebida de activos. E... see more