Detail Hubungan Kesempatan Produksi Investasi Dengan Metode Penilaian Akuntansi Persediaan FIFO dan Average (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Bibliografi Author: WULANINGRUM, GATIK ; YULIANTI, DINA ; Lekok, Widyawati (Advisor); Baskoro, Josef Tjahjo (Advisor) Topik: Inventory accounting valuation method; FIFO; Average Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2008     Jenis: Theses - Undergraduate Thesis Fulltext: Gatik Wulaningrum's Undergraduate Theses.pdf (579.39KB; 74 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-3411 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The aim of this research is to find the relationship between investment opportunity set (inventory variability, accounting income variability, cost of goods sold variability, firm size, capital intensity, inventory intensity, and current ratio) and inventory accounting method. That relationship will give financial information to lead the investors to know about the effect of choosing inventory accounting methods between Average inventory accounting method and FIFO inventory accounting method. The objects of this research are manufacturing companies at the Indonesia Stock Exchange before 2000. Time period are six years from 2000 to 2005. The hypothesis of this research is tested by Chi-Square test (X2). To find out the related of inventory accounting method is used SPSS. The result of the research shows that is only firm size has a significantly relationship with inventory accounting method. The variable that has relationship but not significant with inventory accounting method are accounting income variability and capital intensity. The variable that not has relationship and not significant with inventory accounting method are inventory variability , cost of goods sold variability, inventory intensity, and current ratio.The aim of this research is to find the relationship between investment opportunity set (inventory variability, accounting income variability, cost of goods sold variability, firm size, capital intensity, inventory intensity, and current ratio) and inventory accounting method. That relationship will give financial information to lead the investors to know about the effect of choosing inventory accounting methods between Average inventory accounting method and FIFO inventory accounting method. The objects of this research are manufacturing companies at the Indonesia Stock Exchange before 2000. Time period are six years from 2000 to 2005. The hypothesis of this research is tested by Chi-Square test (X2). To find out the related of inventory accounting method is used SPSS. The result of the research shows that is only firm size has a significantly relationship with inventory accounting method. The variable that has relationship but not significant with inventory accounting method are accounting income variability and capital intensity. The variable that not has relationship and not significant with inventory accounting method are inventory variability , cost of goods sold variability, inventory intensity, and current ratio. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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