Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Contemporary Information Technology, Management, and Accounting
Rosalinda Agustin
Accounting Department, Faculty of Economics and Business, University of Jember
Computer Science & IT Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Effect of Company Size on the Implementation of Fixed Assets Depreciation Method Rosalinda Agustin
Journal of Contemporary Information Technology, Management, and Accounting Vol 2 No 2 (2021): Accounting and Market-based Performance Measurement
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5528720

Abstract

This study aims to determine the effect of company size on the determination of the depreciation method of fixed assets. The research problem is as follows: Does company size affect the choice of depreciation method. The purpose of this study is to determine the effect of company size on the choice of depreciation method for fixed assets. This study uses secondary data obtained from the Indonesia Stock Exchange, namely companies that are members of the LQ45 company in 2019. The data analysis methods used are descriptive statistics, classical assumption tests, and hypothesis testing consisting of Simple Linear Regression Methods, Coefficient of Determination, and T test. The results of this study are the effect of company size on the depreciation method of fixed assets shows an insignificant relationship, this proves that company size does not have an influence in determining the method of depreciation of fixed assets.
Co-Authors