ANALISIS PEMILIHAN METODE PENILAIAN PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEJ)
| Main Authors: | Elsa Imelda, Yandi Purnawan |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/566 |
Daftar Isi:
- This research examines the difference of six variable (inventory variability, cost of goods sold variability, current ratio, firm size, income variability, and net sales) between firms using FIFO inventory method and weighted average inventory method. It also examines the difference of Earning Price Ratio between firms using FIFO and weighted average. At last, it examines the influence of inventory choices and net income to EPR. The result of univariate test showed that there are no differences in the six variables and the EPR between firms using FIFO and weighted average. The inventory choices and net income using multivariate test showed significant influence on EPR.