PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

   

PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN


Pengarang

FIRZATULLAH - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1601103010083

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2020

Bahasa

Indonesia

No Classification

-

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This study aims to (1) analyze the effect of company size on the choice of inventory accounting method, (2) analyze the effect of financial leverage on the choice of inventory accounting method, (3) analyze the effect of earnings. before tax on the selection of inventory accounting methods (4) to analyze the effect of company size, financial leverage and profit before tax on the selection of inventory accounting methods. This research is an empirical study conducted on manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 and there are 78 companies sampled in this study. The analytical tool used in this study is multiple linear regression with SPSS version 26. The results of this study indicate that company size and financial leverage have a significant effect on the choice of inventory accounting method, but profit before tax has no significant effect on the choice of inventory accounting method.

Keywords: firm size, financial leverage, profit before tax, choice of inventory accounting method

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