Laporan Laba Rugi dan Nilai Pasar: Suatu Analisis tentang Penerapan Metode Akuntansi Persediaan  

Oleh:

Anissa, Nur

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 4 no. 1 (Feb. 2004), page 42-42.
Topik: Income Statement; Market Value; Inventory Accounting Methods
Fulltext: Nur Anissa.pdf (2.43MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The difference of inventory accounting methods will give different financial information that leads the investors to react differently. This study observes about the effect of inventory accounting methods implementation to market value of the firms. Based on agency and tax concepts in inflationary condition, this study means to test the hypothesis of average inventory accounting method on financial statement more affects to market value of the firms than FIFO inventory accounting method. The hypothesis of this study is tested by non-nested test, discrimination approach, and discerning approach (Davidson-Mackinnon J test and JM test). The research is conducted in Jakarta Stock Exchange (JSX) on financial statements 1997-2000 that focuses on manufacturing companies. The result of the hypothesis on discrimination approach for average inventory accounting method implementation on financial affects to market value of the firms shows that average inventory accounting method implementation on financial statement more affects to market value of the firms than FIFO method. This result is also supported by JM test. While, Davidson-Mackinnon J. test cannot conclude the result to accept or reject the hypothesis because sample boundary.

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