Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Journal The Winners
Cecilia Dewi Pratiwi, Cecilia Dewi
Universitas Bina Nusantara
Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur Setijaningsih, Herlin Tundjung; Pratiwi, Cecilia Dewi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.716

Abstract

This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods. The object of this research was manufacturing companies listed in Indonesia Stock Exchange in the period 2005-2009. Thirty nine samples in this study were taken by several criteria. Statistical analysis tool used in this research was logistic regression with a significance level of 5%. From the test result, it was obtained that either partially or simultaneously, company size, intensity of inventory, price variability of goods sold, and income variability have a significance level above 5%. This shows that these variables did not significantly influence the selection method of inventory valuation.
Co-Authors Herlin Tundjung Setijaningsih, Herlin Tundjung