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All Journal Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat Jurnal Kimia Terapan Indonesia Jurnal Ecolab Jurnal Akuntansi Jurnal Paradigma Akuntansi JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Ngadiman Ngadiman
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Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Engineering Environmental Science Materials Science & Nanotechnology Public Health Social Sciences

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Journal : Jurnal Akuntansi

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Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009 Ngadiman Ngadiman; Florence Theresia
Jurnal Akuntansi Vol. 15 No. 2 (2011): May 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i2.204

Abstract

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.
Pengaruh metode penilaian persediaan terhadap volatilitas return on asset, volatilitas cost of sale, dan volatilitas profit or loss pada perusahaan real estate dan properti yang tercatat di bursa efek indonesia periode 2007 - 2009 Ngadiman Ngadiman; Lydiawati Santoso
Jurnal Akuntansi Vol. 17 No. 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.205

Abstract

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen.
Co-Authors A. T. Karossi Agnes Fitria Ali Pramono Atiek Sumiati Budi Aji Elviera Gamelia Florence Theresia Florencia Florencia Gerhana Ferina Hasdianti Rosma Irfan Dwidya Prijambada Khoirunnissa Nabila Linar Z. Udin Lydiawati Santoso Muhammad Hanafi Muhammad Rizki Rahman Pratama Juan Muhammad Tajul Nur Ulfah Patuan L. P. Siagian Retno Rosariastuti Saudin Yuniarno Siti Harwanti Sjarif Ismail Sofa Fajriah Stefanie Edeline Tigor N. Surawidjaja Viter Pernando Limbong Yetti M.lskandar