Penerapan Pernyataan Standar Akuntansi Keuangan No. 14 Tentang Persediaan Pada PT. Mega Eltra (Persero) Cabang Medan

Abstract

The purpose of this study is to determine wheter the inventory accounting policies at PT.MEGA ELTRA (persero) Medan branch is in accordance with PSAK NO.14 and related PSAK. Research on the use of acounting information has been carried out by previous researchers, Where the results of the study can be carried out as follows : The results of this study indicate that there is a positive influence between business scale variables,business experience,business sector and manager education on information recommended by accountants in decision making. After going through research and evaluation the results show that PT.MEGA ELTRA has been able to meet the provisions and conditions sufficient to be transferred to become a company company.