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The Influence of Account Receivable for Inventory of Income before Tax Meilani, Meilani; Pandoyo, Pandoyo
Ilomata International Journal of Tax and Accounting Vol 1 No 1 (2019): October 2019
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.825 KB) | DOI: 10.52728/ijtc.v1i1.42

Abstract

This research aims to understand the influence of account receivable’s variable simultantly or partially and Inventory of Income before tax from Multi Sarana Persada Inc. in research period 2012-2015. The test was using Multiple Regression Analysis. The result shows that account receivable’s variable simultantly and inventory have an effect on income before tax. Account receivable’s variable has a significant effect on income before tax. However, the inventory’s variable does not affect income before tax.