Pengaruh Aset dan Manajemen Inventory terhadap Manajemen Laba

Authors

ISKANDAR RUSLI, Fakultas Ekonomi Universitas Pancasila

Abstract

This research aimed to study the inuence of the values of quick ratio, debt ratio, return-on-assets, inventory turnover, and assets turnover toward the net prot before tax in the food and beverage industries in Jakarta Stock Exchange in the year 2002-2006. The approach used is qualitative approach with double regression. The result shows that the variables of quick ratio, inventory turnover, assets turnover, return-on-assets signicantly inuence the prot before tax. The use of nancial ratio is proved to be benecial for prot management.

Recommended Citation

RUSLI, ISKANDAR (2011) "Pengaruh Aset dan Manajemen Inventory terhadap Manajemen Laba," BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi: Vol. 16: No. 3, Article 5.
DOI: 10.20476/jbb.v16i3.618
Available at: https://scholarhub.ui.ac.id/jbb/vol16/iss3/5