Muslim A. Djalil
Fakultas Ekonomi Universitas Syiah Kuala

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Media Riset Akuntansi Auditing

APAKAH METODE FIFO DAN RATA-RATA MEMANG BERBEDA : Bukti Empiris dari Bursa Efek Jakarta Syukriy Abdullah; Muslim A. Djalil
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1235.746 KB) | DOI: 10.25105/mraai.v4i2.1861

Abstract

The objective of this research is to examine and give the empirical evidence of differences between FIFO (first-in, first-out) and average by inventory variability, firm size, leverage, current ratio, and gross profit margin at manufacture companies that listed at BEJ. By using 65 companies sample (12 FIFO company's and 53 averages company's) which choose by purposively. This research found that no differences between both method. This make advance question, why the company choose FIFO or average method, while both of method are no differences.Keywords: Supply method, supply, variability, company size, leverage, current ratio, gross profd margin.