Pradityo, Fadjrin Bayu and Pratama, Indra (2016) The Analysis Factors Affecting The Selection of Accounting Inventory Method in Automotive and Component Industry Listed in Indonesia Stock Exchange for the Year 2010-2014. Bachelor thesis, Swiss German University.

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Abstract

This study investigates the correlation of the accounting information: company size, variability of inventory, intensity of inventory, variability of cogs, variability of accounting earnings, gross profit margin, financial leverage, and liquidity towards accounting inventory method. This is to respond the economic condition and improvement of automotive market towards the global economy, and the increasing consumer spending in automotive sector in Indonesia. Some previous studies found that there is a correlation between the variables and the accounting inventory method. This research then reveals a positive significant correlation of accounting inventory method company size, gross profit margin, variability of accounting earning, and liquidity towards accounting inventory method. However, variable financial leverage, intensity of inventory, variability of COGS, and variability of inventory have a negative significant correlation.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Company Size; Variability of Inventory; Intensity of Inventory; Variability of Cogs; Variability of Accounting Earnings; Gross Profit Margin; Financial Leverage; and liquidity.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. H Social Sciences > HG Finance > HG4551 Stock exchanges
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Atroridho Rizky
Date Deposited:	17 Jul 2020 11:49
Last Modified:	17 Jul 2020 11:49
URI:	http://repository.sgu.ac.id/id/eprint/1261

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