Detail Analisis Pengaruh Leverage, Return On Assets, Dan Ukuran Perusahaan Terhadap Metode Akuntansi : Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia 2010-2012 Bibliografi Author: KURNIA, ADELINE ; DWI PRASTOWO DARMINTO (Advisor) Topik: Leverage; Return On Assets; Firm Size; Bursa Efek Indonesia 2010-2012 Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: Adeline Kurnia's 1 Undergraduate Theses.pdf (872.99KB; 96 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5725 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The objective of this research is to examine the influence of leverage, return on assets, and firm size to accounting method. Accounting method is the indicator to operate company’s activities. In this study, leverage is proxied by the debt to equity ratio, return on assets is measured by ROA equation, and firm size is measured by company’s total assets. Accounting methods that are used in this research are inventory method and depreciation method. Research population consist 146 manufactur corporation listed in Indonesia Stock Exchange. According to population limitation obtained 66 corporation as research population and then 56 corporation chosen by Slovin formula and we use simple random sampling to get research samples. This research using multiple regression analysis as the research method and processed with SPSS v.20 program. The results of this study indicate that leverage and firm size have no significant influence on accounting method, while return on assets variabledo have significant influence on inventory method. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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