PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

This study aims to examine the effect of firm size, inventory variability, managerial ownership, financial leverage, and profit before tax on the selection of inventory accounting methods. This study using secondary data with purposive sampling method. Data analysis techniques used logistic regressi...

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Bibliographic Details
Main Authors: Sri Ayem, Agus Pratama Putra Harjanta
Format: Article
Language:Indonesian
Published: Universitas Sarjanawiyata Tamansiswa Yogyakarta 2018-04-01
Series:Akuntansi Dewantara
Online Access:http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/2578