Jurnal ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK JAKARTA (INDONESIA) 2010 – 2012

Jurnal ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK JAKARTA (INDONESIA) 2010 – 2012

Abstract : This research aims
to study the influence of the values ​​of the quick ratio, asset turnover,
return-on – asset and inventory turnover to net income before taxes in the food
and beverage industry in the Jakarta Stock Exchange (Indonesia) in 2010-2012.
The approach used is a qualitative approach with multiple regression. Based on
the analysis is described previously, it can take the conclusion of the
independent variable asset turnover, return on assets and inventory turnover is
partially has positive and significant impact on Ebit or profit. This proves
that the previous research studies on assets and inventory management affect
earnings before tax (EBIT). From this analysis ATR, ROA and ITO have an
influence on Ebit or profit. So that business owners are advised to keep the
ATR, ROA, and ITR to always be high to get higher profits.

Keywords : assets, shares,
profit before tax

Author : Windasari Rachmawati,
Vincent Retno Widi Wisayang

Journal Code: jpmanajemendd170443



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