Pengaruh Aset dan Manajemen Inventory terhadap Manajemen Laba

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 inJakarta 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 cantlyin uence the pro t before tax. The use of  nancial ratio is proved to be bene cial for pro t management.

Keywords: assets, stock, pro t before tax

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