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All Journal E-JURNAL AKUNTANSI
Muhammad Rafenza Ramadhan
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 Kholilah
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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 for financial statements and managerial decision-making.This study evaluates the influence of inventory intensity, variability, current ratio, and leverage on selecting an inventory valuation method with firm size as moderation.The research object includes all companies listed on the Indonesia Stock Exchange for 2020-2023. The sample in this study was obtained using the purposive sampling method, with the final samples are 303 companies with a total of 1,212 observation data. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results show that variability, current ratio, and leverage have a negative effect on the selection of inventory valuation methods.Meanwhile, inventory intensity does not affect the selection of inventory valuation methods. Furthermore, firm size strengthens the influence of inventory intensity and variability on the selection of inventory valuation methods. This study shows that selecting the correct inventory valuation method can be a company's strategy for optimizing inventory management.
Co-Authors Kholilah Kholilah