ART Henry Kurniawan W Supatmi Analisis metode akuntansi persediaan FIFO Abstract
I.B.b.1.a.2.c. - 03
J^'"'4'61't
rssN 1979-6471
Ekonomr
tu'wBl*nlff
Determinant Factors of Real Exchange Rates: The Behavioral
Equilibrium Exchange Rates Model (The Beer Model)
Ade Komaludin
Evaluasi KinerjaReksa Dana Saham di Indonesia Tahun 2006
Yosefa Susiana & Arnold Kaudin
Analisis Metode Akuntansi Persediaan FIFO dan Rata-rata dalam
[Vlencerminkan Market Value Perusahaan
Henry Kurniawan Wiryadi& Supatmi
Investasi Berbasis Syariah di Pasar Modal Indonesia
Maria Rio Rita
Pengaruh Audit Operasional terhadap Implementasi Strategi dan
Dampaknya pada Laba Operasi (Sensus pada Rank Pemerintah
Daerah Kabupaten Tasikmalaya)
Dedi Kusmayadi
TheAdoption of Push-pull and Mooring Model for Small Industry in
lndonesia
Ollivia Listyarini, JonyOktavian Haryanto & Bona Christanto Siahaan
Efektivitas Iklan Televisi Partai Gerindra berdasarkan Metode
Customer Response Index (CRI) di Salatiga
Sandy Surya Utama, Roos KitiesAndadari & Eko Suseno HR Matrutty
Vol.
XV
No.1
Maret 2009
Hlm. 1-102
nkonffit
/'*BiSnis
D/,tt/^,t
W
DeterminantF'actors ofReal Exchange Rates: The Behavioral EquilibriumExchange
Rates Model (The BeerModel)
1-1 5
Ade Komaludin
Evaluasi Kinerja Reksa Dana saham di Indonesia Tahun2006
Yosefa Susiana &Arnold Kaudin
17-33
Analisis Metode Akuntansi Persediaan Fifo Dan Rata-rata dalam Mencerminkan
Market Value Perusahaan
'
Henry Kurniawan Wiryadi & Supatlfii '
35-45
Investasi Berbasis Syariah di Pasar Modal Indonesia
47-54
Maria Rio Rita
PengaruhAuclit Operasional Terhadap Implementasi !_trytegi dan Dampaknyapada
tubi Op.tusi (Sensus pada Bank Pemerintah Daerah Kabupaten Tasikmalaya)
55-73
Dedi Kusmayadi
The Adoption of Push-pull and Mooring Model for Small Industry In Indonesia
75-88
Ollivia Listyarini, Jony Oktavian Haryanto & Bona Christanto Siahaan
Efektivitas IklanTelevisi Partai GerindraberdasarkanMetode CustomerResponse
Index(CRI) di Salatiga
sandy surya utama, Roos KitiesAndadari & Eko suseno HR Matrutty
89-102
ANALISIS METODE AKUNTANSI PERSEDIAAN FIFO DAN RATA-RATA
DALAM MENCERMINKAN MARKET VALUE PERUSAHAAN
Henry Kurniawan Wiryadi
Alumnus Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga
Supatmi
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga
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.
Keywords : FIFO, Average, Market value
1
J^'"'4'61't
rssN 1979-6471
Ekonomr
tu'wBl*nlff
Determinant Factors of Real Exchange Rates: The Behavioral
Equilibrium Exchange Rates Model (The Beer Model)
Ade Komaludin
Evaluasi KinerjaReksa Dana Saham di Indonesia Tahun 2006
Yosefa Susiana & Arnold Kaudin
Analisis Metode Akuntansi Persediaan FIFO dan Rata-rata dalam
[Vlencerminkan Market Value Perusahaan
Henry Kurniawan Wiryadi& Supatmi
Investasi Berbasis Syariah di Pasar Modal Indonesia
Maria Rio Rita
Pengaruh Audit Operasional terhadap Implementasi Strategi dan
Dampaknya pada Laba Operasi (Sensus pada Rank Pemerintah
Daerah Kabupaten Tasikmalaya)
Dedi Kusmayadi
TheAdoption of Push-pull and Mooring Model for Small Industry in
lndonesia
Ollivia Listyarini, JonyOktavian Haryanto & Bona Christanto Siahaan
Efektivitas Iklan Televisi Partai Gerindra berdasarkan Metode
Customer Response Index (CRI) di Salatiga
Sandy Surya Utama, Roos KitiesAndadari & Eko Suseno HR Matrutty
Vol.
XV
No.1
Maret 2009
Hlm. 1-102
nkonffit
/'*BiSnis
D/,tt/^,t
W
DeterminantF'actors ofReal Exchange Rates: The Behavioral EquilibriumExchange
Rates Model (The BeerModel)
1-1 5
Ade Komaludin
Evaluasi Kinerja Reksa Dana saham di Indonesia Tahun2006
Yosefa Susiana &Arnold Kaudin
17-33
Analisis Metode Akuntansi Persediaan Fifo Dan Rata-rata dalam Mencerminkan
Market Value Perusahaan
'
Henry Kurniawan Wiryadi & Supatlfii '
35-45
Investasi Berbasis Syariah di Pasar Modal Indonesia
47-54
Maria Rio Rita
PengaruhAuclit Operasional Terhadap Implementasi !_trytegi dan Dampaknyapada
tubi Op.tusi (Sensus pada Bank Pemerintah Daerah Kabupaten Tasikmalaya)
55-73
Dedi Kusmayadi
The Adoption of Push-pull and Mooring Model for Small Industry In Indonesia
75-88
Ollivia Listyarini, Jony Oktavian Haryanto & Bona Christanto Siahaan
Efektivitas IklanTelevisi Partai GerindraberdasarkanMetode CustomerResponse
Index(CRI) di Salatiga
sandy surya utama, Roos KitiesAndadari & Eko suseno HR Matrutty
89-102
ANALISIS METODE AKUNTANSI PERSEDIAAN FIFO DAN RATA-RATA
DALAM MENCERMINKAN MARKET VALUE PERUSAHAAN
Henry Kurniawan Wiryadi
Alumnus Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga
Supatmi
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga
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.
Keywords : FIFO, Average, Market value
1