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Pengaruh Kualitas Informasi Akuntansi Dan Profitabilitas Terhadap Utang Usaha Dengan Biaya Likuidasi Persediaan Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Sub Sektor Logam & Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

ABSTRACT
This research are aimed to examine (1) effect of accounting information quality on trade credit, (2) effect of profitability on trade credit, (3) moderating role of inventory liquidation cost on the effect of accounting information quality on trade credit and (4) moderating role of inventory liquidation cost on the effect of profitability on trade credit.
Research sample are 10 manufacture companies sub sectors steel listed in Indonesian Stock Exchange 2013-2017 This reserach is based on purposive sampling method. Total sample for this research is 50 samples. Data analysis uses multiple regression test and moderated regression analysis test with SPSS.
The results show that accounting information quality has effect on trade credit usage, with significant value 0,000, so the first hypotesis accepted. Profitability has effect on trade credit usage, with significant value 0,002, so the second hypotesis accepted. Inventory liquidation cost moderates the effect of accounting information quality on trade credit usage with significant value 0,000, so the third hypotesis accepted, and inventory liquidation cost moderates the effect of profitability on trade credit usage with significant value 0,000, so the fourth hypotesis accepted.
Keyword : Trade Credit, Accounting Information Quality, Profitability, Inventory Liquidation Cost

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0036)
02 03. 120 (0036)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0036)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0036)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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