Detail Cantuman

ABSTRACT
The goal of this study was to see how inventory variability and financial leverage affected the selection of inventory accounting valuation methods in the food and beverage sector, which was listed on the Indonesia Stock Exchange. In this study, secondary data was gathered from financial statements of firms in the food and beverage industry for the years 2017-2019. The purposlve sampIlng technique was utilized in this study's sample selection. In this work, descrlptlve statlstlcaI anaIysis techniques and muItipIe Ilnear regresslon anaIysis are used as research methodologies.
The findings of this study show that inventory variability has no positive or significant impact on the accounting valuation technique chosen. In the meanwhile, financial Ieverage has a favorable and significant impact on the accounting valuation technique used.

Keywords: lnventory VariabiIilty, FinanciaI Ieverage, SeIection of Inventory Accounting VaIuation Methods