<![CDATA[The inventory valuation method has significant implications forfinancial statements and managerial decision-making. This studyevaluates the influence of inventory intensity, variability, currentratio, and leverage on selecting an inventory valuation method withfirm size as moderation. The research object includes all companieslisted on the Indonesia Stock Exchange for 2020-2023. The sample inthis study was obtained using the purposive sampling method, withthe final samples are 303 companies with a total of 1,212 observationdata. The collected data were analyzed using logistic regression andmoderation regression analysis for hypothesis testing. The resultsshow that variability, current ratio, and leverage have a negativeeffect on the selection of inventory valuation methods. Meanwhile,inventory intensity does not affect the selection of inventoryvaluation methods. Furthermore, firm size strengthens the influenceof inventory intensity and variability on the selection of inventoryvaluation methods. This study shows that selecting the correctinventory valuation method can be a company's strategy foroptimizing inventory management.]]>
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