Pengaruh Variabel-variabel Set Kesempatan Investasi terhadap Perbedaan antara Metode Aliran Kos Sediaan FIFO dan Rata-rata serta Pengaruhnya terhadap Pemilihan Metode Aliran Kos Sediaan

Putranto, Yulius, Dr. Supriyadi, M.Sc., Ak.

2007 | Skripsi | S1 Accounting

The major purpose of this research is to test the relationship between Variables that reflect investment opportunity set (IOS) as independent variables with choice of inventory accounting methods as dependent variables (FIFO and Average). Proxis variable of IOS that used in this research refer to IOS proxis variable of Lee & Hsieh (1985) they are inventory variablity, income variability, size of companies, inventory intensity and caiptal intensity. Samples of the research was manufactur companies that listing in BEJ during the research period (2000-2004) using only one method, FIFO or Average method. This research is consist of two phase, first phase is univariate test (Average-different test)

toward variables used by companies with FIFO method or companies with Average method. Second phase is an influence test, to know whether IOS gives influence on

choice of inventory accounting methods. For statistic model T-test and Man-Whitney test was used to average-different test (univariate test) while Backward stepwise (Logistic regresion) used in influence test. Univariate test result show that between independent variables (inventory variablility, income variability, size of companies, inventory intensity, capital intensity), only size of campany variable that show the difference between FIFO methods and Average methods. Logistic analyze with backward stepwise method also did not show any significant influence of IOS toward choice of inventory accounting methods. Generally the research show non significant influence from IOS toward choice of inventory accounting method. It show the posibillity of the existence of factors that gives greater influence toward choice of inventory accounting method outside scope of research. Keyword : Investment oportunity set (IOS), choice of inventory accounting method, FIFO, Average, t-test, man-whitney test, backward stepwise.

Kata Kunci : Kesempatan Investasi; Aliran Kos Fifo; Aliran Kos Sediaan