Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Persediaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) 2018-2020

Abstract

This research aims to analyze the factors that influence the choice of inventory method. The factors that influence the choice of inventory method which is an independent variable are company size, company variability, liquidity, and profit before tax. Meanwhile, the dependent variable is the choice of inventory method, namely average or FIFO. The object of this research is manufacturing companies listed on the Indonesian stock exchange in 2018-2022. The research population was 194 companies. The sample for this research is manufacturing companies that meet the purposive sampling criteria in this research. The final sample consisted of 85 companies. Research data was obtained from the Indonesian Stock Exchange website. Data analysis was carried out using SPSS. The analytical tool used to test the hypothesis is logistic regression analysis. The research results show that company size, inventory variability, liquidity and profit before tax do not significantly influence the choice of inventory method listed on the IDX because the significant value of each variable is > 0.05 so the proposed hypothesis is rejected or said to be insignificant.