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  • 标题:The Influence of Accounting Information Quality on Trade Credit with Inventory Liquidation Cost as Moderating Variable
  • 本地全文:下载
  • 作者:Nanda Fito Mela ; Adhitya Agri Putra
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2019
  • 卷号:10
  • 期号:12
  • 页码:112-118
  • DOI:10.7176/RJFA/10-12-14
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This research is aimed to examine (1) effect of accounting information quality on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality on trade credit. Research sample are 122 manufacture companies listed in Indonesian Stock Exchange 2013-2016. Data analysis uses multiple regression test. Results show that accounting information quality has effect on trade credit usage. It indicates that suppliers advantages of free of information asymmetric, direct involvement to company’s business activities, and higher recovery rate of payment failure makes suppliers are less likely to use accounting information to evaluate company’s credit worthiness; further, it leads to high trade credit fund resource used by company with low accounting information quality. Inventory liquidation cost moderates the effect of accounting information quality on trade credit usage. It indicates that suppliers will give trade credit for company with low accounting information quality if inventory liquidation cost is low.
  • 关键词:Accounting Information Quality; Trade Credit; Inventory Liquidation Cost
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