PENGARUH METODE PENILAIAN PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP NILAI PASAR (Studi Pada Perusahaan Dagang Yang Terdaftar Di Daftar Efek Syariah Periode 2009-2014)
ABSTRACT: This research
attempt to know the influence of inventory valuation methods and gross profit
margin againts market value of trading company that listed on Daftar Efek
Syariah from 2009 through 2014. The independent variable was inventory
valuation methods and gross profit margin, the dependent variable was market
value. The analysis techniques used is multiple linear regression with variable
dummy and the equation is FIFO method Ymv = 10,694 - 0,385 (0) + 0,127 (GPM)=
10,694 + 0,127 (GPM) and Average method Ymv = 10,694 -0,385 (1) + 0,127 (GPM) =
10,309 + 0,127 (GPM). Based on the results of t-test, the inventory valuation
methods has not a significant influence. Similarly, the gross profit margin
partially has not significant influence to market value. The result of
simultaneous test showed that inventory valuation methods, gross profit margin
has significant effect to against market value of trading company.
Keywords: inventory valuation
methods, method, gross profit margin and market value of trading company
Penulis: Kinan Bahuweda
Maulana, Ari Prasetyo
Kode Jurnal: jpmanajemendd151467
