Pengaruh Likuiditas, Ukuran Perusahaan, Laba Sebelum Pajak, Variabilitas Harga Pokok, dan Financial Leverage terhadap Pemilihan Metode Akuntansi Persediaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2022

Abstract

The objective of this study is to mitigate the deleterious effects on liquidity, firm size, profit before tax, cost of goods sold variability, and financial leverage associated with the selection of inventory accounting methods. Purposive sampling was employed to select manufacturing firms as the research sample. These firms operate in the food and beverage sector and are listed on the Indonesia Stock Exchange. Twenty-four firms met the criteria, with 21 using the average method and 3 employing the FIFO method. Data collection utilized documentary study. Logistic regression analysis was applied for data analysis. The hypothesis testing results indicate that liquidity, firm size, profit before tax, and financial leverage significantly influence partially the selection of inventory accounting methods. On the other hand, cost of goods sold does not affect the selection of inventory accounting method.