Pengaruh Variabilitas, Likuiditas, Ukuran Perusahaan, Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia BEI (2017-2021)

Abstract

The purpose of this study is to look at “The influence of inventory variability, liquidity, firm size profit before tax on the choice of inventory accounting methods in manufacturing companies listed on the Indonesia stock exchange (IDX) 2017-2021”. The study falls under the category of causality research. The type of data used in this study is secondary data. The sample in this research consisted of 52 companies. The sampling method used a purposive sampling method with an observation period of 5 years to obtain 260 observation samples. Data analysis method used is Logistic Regression analysis. Processing of data using SPSS 26 program. The results of this study found that partially inventory variability has a positive and significant effect on the selection of inventory accounting methods. While liquidity, firm size and profit before tax partially have no effect on the selection of inventory accounting methods. While simultaneously stating that inventory variability, liquidity, firm size and profit before tax have a significant effect on the selection of inventory accounting methods in manufacturing companies listed on the Indonesia stock exchange (IDX) 2017-2021