Pengaruh Ukuran Perusahaan, Margin Laba Kotor Dan Perputaran Persediaan Terhadap Pemilihan Metode Akuntansi Persediaan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019

Authors

  • Dewi Rejeki Universitas Krisnadwipayana

DOI:

https://doi.org/10.35137/jabk.v10i1.37

Keywords:

Company Size, Gross Profit Margin, InventoryTurnover, Selection of Inventory Accounting Methods

Abstract

This study aims to determine and analyze the effect of company size, gross profit margin and inventory
turnover on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in
2017-2019. This research was conducted on the company's annual data, namely company size data,
gross profit margin and inventory turnover in 2017-2019. Data analysis using logistic regression
statistical test using SPSS statisticalprogram version 25. The results of the logistic regression test or
partially show that the firm size variable has no significant effect on the selection of inventory
accounting methods of 0.363, gross profit margin has no significant effect on the selection of inventory
accounting methods of 0.772 and inventory turnover has a significant effect on the selection of inventory
accounting methods of 0.010.

Downloads

Download data is not yet available.

Downloads

Published

2023-04-05

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Dewi Rejeki

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors retain the copyright of the work published in this journal and grant first publication rights to the journal. Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal-published version of the work (e.g., posting it to an institutional repository or publishing it in a book) with acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citation of the published work.

Use of published articles will be governed by the Creative Commons Attribution license as currently displayed at Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).