PENGARUH INTENSITAS PERSEDIAAN, VARIABILITAS HARGA POKOK PENJUALAN, DAN MARJIN LABA KOTOR TERHADAP PEMILIHAN METODE PERSEDIAAN
Daftar Isi:
- ABSTRACT Eriska Clara, 2015: The Influence of Inventory Intensity, Cost of Goods Sold Variability, and Gross Profit Margin on the Selection of Inventory Methods. Advisors: (1) Unggul Purwohedi, SE., M.Si., Ph.D; (2) Yunika Murdayanti, SE., M.Si., M.Ak. This research aims to re-examine the influence of inventory intensity, cost of goods sold variablity, and gross profit margin on the selection of inventory methods. Dependent variable in this research is dummy variable (FIFO and Average). While the independent variables are; inventory intensity is measured by dividing the cost of goods sold and average inventory, cost of goods sold variability is measured by dividing the standard deviation of the cost of goods sold and average cost of goods sold, and gross profit margin is measured by dividing gross profit and sales net. This research uses secondary data with the population of all companies listed on the Stock Exchange in 2010-2013. The sample selection in this research using purposive sampling and obtained 63 companies as research samples. This research uses logistic regression analysis to test the hypothesis using SPSS. Result of analysis in this research prove that cost of goods sold variability has influence to the selection of inventory methods. The other hand, inventory intensity and gross profit margin have no influence to the selection of inventory methods. Keywords: Inventory Intensity, Cost of Goods Sold Variability, Gross Profit Margin, Inventory Method.