Detail Analisis Pemilihan Metode Akuntansi Persediaan: Suatu Kajian Berdasarkan Tax Hyphothesis, Agency Cost dan Political Cost Bibliografi Author: Sjarief, Julianti ; Mukhlasin ; Oktorina, Megawati Topik: Inventory Accounting Method; Agency Cost; Political Cost; Tax Hypothesis Bahasa: (ID )     Penerbit: [s.n]     Tempat Terbit: Jakarta    Tahun Terbit: 2004     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: Analisis Pemilihan Metode Akuntansi Persediaan.pdf (464.16KB; 72 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: RR-2294 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Abstract Conflict of interest between economic agents appears when a firm has to choose an inventory accounting method because there are differential economic results from each inventory accounting method. However, management has a rational consideration to choose an inventory accounting method which maximizes the value of the firm or minimizes tax for granted high tax saving without ignoring taxation policy. This study investigate which factors affect the inventory accounting methods. Those factors are tax hypothesis, agency cost and political cost. The firms listed in BEJ from 1998 until 2001 are the object of this study. The annual financial statements (1998, 1999, 2000, 2001) were analyzed and the hypotheses were tested by using binary logistic regression. This research showed that most firms used the average method to assess the inventory. The result of this study revealed that tax hypothesis affected significantly the inventory accounting method. However, political cost and agency cost affected nonsignificantly the inventory accounting method. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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