PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov

Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021

Fadrul, Fadrul (Unknown)
Howard, Howard (Unknown)
Nurazizah, Febi (Unknown)
Eddy, Pujiono (Unknown)
Novitriansyah, Bob (Unknown)
Estu, Ahmad Zulkarnain (Unknown)

Article Info

Publish Date
25 Nov 2023

Abstract

This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.

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Journal Info
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Website

Abbrev

ICOBIMA

Publisher

INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology ...