I.B.b.1.a.2.c. - 03

rssN 1979-6471

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Ekonomrtu'wBl*nlffDeterminant Factors of Real Exchange Rates: The BehavioralEquilibrium Exchange Rates Model (The Beer Model)Ade Komaludin

Evaluasi KinerjaReksa Dana Saham di Indonesia Tahun 2006Yosefa 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 IndonesiaMaria Rio Rita

Pengaruh Audit Operasional terhadap Implementasi Strategi danDampaknya pada Laba Operasi (Sensus pada Rank PemerintahDaerah Kabupaten Tasikmalaya)

Dedi Kusmayadi

TheAdoption of Push-pull and Mooring Model for Small Industry inlndonesiaOllivia Listyarini, JonyOktavian Haryanto & Bona Christanto Siahaan

Efektivitas Iklan Televisi Partai Gerindra berdasarkan MetodeCustomer Response Index (CRI) di Salatiga

Sandy Surya Utama, Roos KitiesAndadari & Eko Suseno HR Matrutty

Vol. XV No.1

Maret 2009

Hlm. 1-102

nkonffit/'*BiSnisD/,tt/^,t W

DeterminantF'actors ofReal Exchange Rates: The Behavioral EquilibriumExchange

Rates Model (The BeerModel)

Ade Komaludin

Evaluasi Kinerja Reksa Dana saham di Indonesia Tahun2006Yosefa Susiana &Arnold Kaudin

Analisis Metode Akuntansi Persediaan Fifo Dan Rata-rata dalam Mencerminkan

Market Value PerusahaanHenry Kurniawan Wiryadi & Supatlfii ' '

Investasi Berbasis Syariah di Pasar Modal Indonesia

Maria Rio Rita

PengaruhAuclit Operasional Terhadap Implementasi !_trytegi dan Dampaknyapada

tubi Op.tusi (Sensus pada Bank Pemerintah Daerah Kabupaten Tasikmalaya)

Dedi Kusmayadi

The Adoption of Push-pull and Mooring Model for Small Industry In Indonesia

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

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35-45

47-54

55-73

75-88

89-102

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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