the determinants of accounting inventory valuation methods: Does firm size matter?

Ramadhan, Muhammad Rafenza and Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 (2024) the determinants of accounting inventory valuation methods: Does firm size matter? E-Jurnal Akuntansi, 34 (11). pp. 2783-2799. ISSN 2302-8556

Text 23341.pdf - Published Version Download (362kB)

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.

Item Type:	Journal Article
Keywords:	Inventory Valuation Method; Inventory Intensity; Variability; Current Ratio; Leverage; Firm Size
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	19 Feb 2025 10:07

Downloads

Origin of downloads

Actions (login required)

View Item