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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/367
Title: Analisis Metode Akuntansi Persediaan FIFO dan Rata-Rata dalam Mencerminkan Market Value Perusahaan
Authors: Wiryadi, Henry Kurniawan
Supatmi
Keywords: FIFO;average;market value
Issue Date: Mar-2009
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: This research studied the effectiveness the accounting method of inventory, i/e. FIFO and average, which had a bigger tendency to represent the company's market value. The samples were 51 manufacturing companies listed on Jakarta Stock Exchange in the period of 2003-2005. The hypothesis tests applied on this research were the discrimination approach and discerning approach method. Based on the discrimination approach, the research found that the income on the companies applied average method represented the company's market value, as compared to the income statement of the companies applying FIFO method. On the other hand, based on the discerning approach, the research found that the income statement of the companies applying FIFO method represented the company's market value as compare to the income statement of the companies applying average method
Description: Jurnal Ekonomi dan Bisnis, Vol. XV, No. 1, Maret 2009, p. 35-45
URI: http://repository.uksw.edu/handle/123456789/367
ISSN: 1979-6471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2009 Vol. XV No. 1 Maret



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