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All Journal E-Jurnal Akuntansi
Kholilah
Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Indonesia
Economics, Econometrics & Finance

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The Determinants of Accounting Inventory Valuation Methods: Does Firm Size Matter? Muhammad Rafenza Ramadhan; Kholilah
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p05

Abstract

The inventory valuation method has significant implications forfinancial statements and managerial decision-making. This studyevaluates the influence of inventory intensity, variability, currentratio, and leverage on selecting an inventory valuation method withfirm size as moderation. The research object includes all companieslisted on the Indonesia Stock Exchange for 2020-2023. The sample inthis study was obtained using the purposive sampling method, withthe final samples are 303 companies with a total of 1,212 observationdata. The collected data were analyzed using logistic regression andmoderation regression analysis for hypothesis testing. The resultsshow that variability, current ratio, and leverage have a negativeeffect on the selection of inventory valuation methods. Meanwhile,inventory intensity does not affect the selection of inventoryvaluation methods. Furthermore, firm size strengthens the influenceof inventory intensity and variability on the selection of inventoryvaluation methods. This study shows that selecting the correctinventory valuation method can be a company's strategy foroptimizing inventory management.
Cash Holding, Financial Leverage, Profitability, Firm Size, Income Smoothing: Moderating Managerial Ownership Khosyi Anisul Musyafa; Kholilah
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing.
Co-Authors Khosyi Anisul Musyafa Muhammad Rafenza Ramadhan