Pengaruh Variabilitas Harga Pokok Penjualan, Rasio Lancar, Financial Leverage, Variabilitas Persediaan, dan Ukuran Perusahaan terhadap Pemilihan Metode Akuntansi Persediaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022

Abstract

This study aims to analyze the influence of cost of goods sold variability, current ratio, Financial Leverage, inventory variability, and company size on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022. This study adopts an associative research design with a quantitative approach. The sample for this study consists of 14 companies. Logistic regression analysis is used as the analytical technique. The results of this study indicate that cost of goods sold variability has a non- significant influence on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022. Current ratio has a significant influence on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022. Financial Leverage has a non-significant influence on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022. Inventory variability has a non-significant influence on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022. Company size has a significant influence on the choice of inventory accounting method in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2022.