PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO

Saputeri, Suci Desty (2016) PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine Inventory Accounting Method Selection Effect Againts Price Earning Ratio at the manufacturecompany listed on the Indonesia Stock Exchange in study periode 2011-2013. The data was secondary data which posted in company annual report. Sampling method was purposive sampling method and obtained 28 companies are used as a sample. And the method to analyze data is using multiple regression analysis with a significance of 5%. The analysis begins with descriptive statistic test and the clasiccal assumptions. Based on the result of the analysis showed that the first hypothesis (H1) is rejected influence inventory value against earning price ratio, The second hypothesis (H2) is accepted influence accounting earning to earning price ratio, the third hypotesis (H3) is rejected the size of the company against earning price ratio, the fourth hypotesis (H4) is rejected the capital intensity of the earnings price ratio, the hypotesis fifth (H5) is rejected intensity inventories against earning price ratio Keywords : Value of inventories, profit accounting, company size, capital intensity, the intensity of supplies.

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