The Determinants of Accounting Inventory Valuation Methods: Does Firm Size Matter?
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.
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References
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Maulida, A. F. J., & Kurniawan, E. (2023). Analysis of the Effect of Liquidity, Inventory Variability on Profit Before Tax for FIFO & Average Inventory Accounting Methods. Summa : Journal of Accounting and Tax, 1(1), 49–60. https://doi.org/10.61978/summa.v1i1.86
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Mirandani, N. K. D., Merawati, L. K., & Munidewi, I. . B. (2019). Pengaruh Ukuran Perusahaan, Variabilitas Persediaan, Financial Leverage, Laba Sebelum Pajak, Dan Variabilitas Harga Pokok Penjualan Terhadap Pemilihan Metode Akuntansi Persediaan. Seminar Nasional INOBALI, 1205–1213.
Narulfita, U., & Siswanto, E. H. (2020). Pengaruh Ukuran Perusahaan, Current Asset Dan Leverage Terhadap Pemilihan Metode Akuntansi Persediaan. Indonesian Journal of Economics Application, 2(1), 61–67. http://ojs.itb-ad.ac.id/index.php/IJEA
Novita Sari, I., Agussalim, & yuli ayu putri, S. (2022). The Effect Of Inventory Intensity,Var Iability Of Inventory, And Financial Leverge To The Selection Of Valuation Method Of Inventory Accouthing In Manufacture Companies Listed On The Stock Exchange Of Bursa Efect Indonesia Period 2014-2018. Pareso Jurnal, 4(1), 225–238.
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Prabandari, A. R., & Kholilah, K. (2024). Subsequent Measurement For Investment Property: Fair Value Model. 14(03), 667–684. https://doi.org/10.22219/jrak.v14i3.29608
Putra, I. D. W., & Sari, V. F. (2020). Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 2(4), 3500–3516. https://doi.org/10.24036/jea.v2i4.299
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Rachman, S., Karyatun, S., & Digdowiseiso, K. (2023). The Effect of Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio, and Total Asset Turnover on The Financial Performance of Property and Real Estate Companies Listed in The Idx For The 20162020 Period. Jurnal Syntax Admiration, 4(2), 361–377. https://doi.org/10.46799/jsa.v4i2.904
Rachmawati, N. L., & Lentari, M. (2022). Penerapan Metode Min-Max untuk Minimasi Stockout dan Overstock Persediaan Bahan Baku. Jurnal INTECH Teknik Industri Universitas Serang Raya, 8(2), 143–148. https://doi.org/10.30656/intech.v8i2.4735
Rahmi, N., Malikah, A., & Junaidi, J. (2018). Analisis Faktoe-Faktor Yang Mempengaruhi Pemilihan Metode Akuntansi Persediaan (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). E-JRA, 07(3), 86–96.
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Rioni, Y. S. (2020). Faktor–Faktor Mempengaruhi Pemilihan Metode Penilaian Persediaan Pada Perusahaan Industri Di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis & Publik, 11(1), 1–10. http://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/951
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Published
2024-10-30
How to Cite
RAMADHAN, Muhammad Rafenza; KHOLILAH, Kholilah.
The Determinants of Accounting Inventory Valuation Methods: Does Firm Size Matter?.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 11, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/119712>. Date accessed: 09 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i11.p05.
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