Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Metode Akuntansi Persediaan Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
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Interest conflict intra the economic agent arise when a company must choose the inventory accounting method will be applied caused by the difference of economic results from each inventory accounting method caused by the price fluctuation (inflation/deflation) and tax. In addition, the internal condition that manifested in investment production opportunity of the company must be consider in choosing the accounting method applied by company. This research study the inventory accounting method on manufacturing companies listed on Indonesia Foreign Exchange. This research applies secondary data from the annual report of the manufacturing companies for period of 5 years since 2004 up to 2008 in the population 135 companies and sample is 83 companies using purposive sampling. The analysis method applied in this research is alogistic regression analysis. Normality using Kolmogorov Smirnov. Goodness of fit test applies to test that there is not difference between prediction and observation by Hosmer Lemeshow test in Chi square approach. The result of testing indicates that variability of inventory indicates that negative coefficient (-1,814) that means that higher inventory variability of the company, the smaller of probability using average inventory accounting method. The testing on variability of accounting profit indicates the positive coefficient (0,011) that means the higher accounting profit variability of company, the higher of probability using of average inventory accounting. The testing on inventory intensity indicates the negative coefficient direction (-1,447) that means the higher inventory intensity of the company, the smaller of probability of average inventory accounting.