FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI PERSEDIAAN

Abstract

This research aims to determine the factors that influence the selection of accounting methods as an accounting
decision making that will be used by the company. This research has five independent variables: inventory
variability, cost of goods sold variability, company size, inventory intensity and leverage. While the dependent
variable under research is FIFO inventory accounting method and weighted average. The population in this
research are all manufacturing companies which is listed in the Indonesia Stock Exchange 2013-2016 period as
many as 145 companies. Sampling method in this research use purposive sampling. The sample selection is
based on a manufacturing company which is listed in the Indonesia Stock Exchange from 2013 to 2016 and is
not delisted during the year of observation, and uses one of the inventory accounting methods in accordance with
PSAK No.14 (revised 2008). The sample of this research are 82 companies with 10 companies using FIFO
method, and 72 other companies are using weighted average method. The results of this research indicates that
the company size and leverage influenced the selection of inventory accounting methods. While inventory
variability, variability of cost of goods sold and inventory intensity have no influence on the selection of
inventory accounting method.
Keywords: Inventory variability, cost of goods sold variability, company size, inventory intensity, leverage.