Pujianti, Laras Tri (2010) PENGARUH METODE PENILAIAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR GO PUBLIK YANG TERDAFTAR DI BEI. S1 thesis, Universitas Mercu Buana.
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Abstract
In this research the author has to know the purpose of influence between the stock and Net Profit at the company that manufacturers apply the FIFO, LIFO method of inventory accounting,and Average. Research method used in this research is the influence of preparation method to comparre with the profit of the companies that implement the FIFO, LIFO method of inventory accounting, and Average. In this research there are two variables that will be examined, namely supply and net profit to the companies that use FIFO and Average method. Data obtained from the research literature, the annual financial data, books, literature, journals, on the theory and other closely related either directly or indirectly with the research discussed. Methods of data analysis used the regression test Linier Berganda that aims to know the increase or decrease in dependent variable is influenced by independent variables. Sampling Frame based on the manufacturing companies listed on the Capital market Reference Center (RPPM). From the result of the research is based on the regression test Linier Berganda show that there research is a difference between the value of Stock on the companies that implement the FIFO, LIFO and Average methods, while the Net Profit is not there a difference between the value of the company that operates a FIFO, LIFO and Average method. Can be concluded that the assessment method to supply a significant net profit. Keyword: Average, LIFO, FIFO, Inventory, Net Profit. Dalam melakukan penelitian ini penulis mempunyai tujuan yaitu untuk mengetahui adanya pengaruh antara Persediaan dan Laba Bersih pada perusahaan manufaktur yang menerapkann metode akuntansi persediaan FIFO, LIFO dan Average. Metode penelitian yang digunakan dalam penelitian ini adalah pengaruh metode persediaan dengan membandingkan laba antara perusahaan yang menerapkan metode akuntansi persediaan FIFO, LIFO dan Average. Dalam penelitian ini ada dua variabel yang akan diteliti, yaitu persediaan dan laba bersih. Data diperoleh dari penelitian kepustakaan, yaitu data laporan tahunan, buku, lioterature, jurnal-jurnal, mengenai teorisan hal lain yang berhubungan erat baik secara langsung maupun tidak langsung dengan penelitian yang dibahas. Metode analisis data yang digunakan yaitu Uji Regresi Linier Berganda yang bertujuan untuk menguji hubungan pengaruh antara satu variabel terhadap variabel lain. Variabel yang dipenggaruhi disebut variabel dependen, sedang variabel yang mempengaruhi disebut variabel independen. Sampling Frame didasrakan pada perusahaan-perusahaan manufaktur yang terdaftar pada pusat Referensi pasar Modal (PRPM). Dari hasil penelitian yang dilakukan berdasarkan pengujian Regresi Linier Berganda menunjukkan bahwa metode penilaian persediaan berpengaruh signifikan terhadap laba bersih. Kata Kunci : Average, LIFO, FIFO, Laba Bersih
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 368 |
| Call Number: | SE/AK/10/289 |
| NIM/NIDN Creators: | 43205110199 |
| Uncontrolled Keywords: | Average, LIFO, FIFO, Laba Bersih |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 12 Jul 2010 11:23 |
| Last Modified: | 22 Nov 2025 03:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/24348 |
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