Ilomata International Journal of Tax and Accounting
Vol 1 No 1 (2019): October 2019

The Influence of Account Receivable for Inventory of Income before Tax

Meilani, Meilani (Unknown)
Pandoyo, Pandoyo (Unknown)

Article Info

Publish Date
30 Oct 2019


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.

Copyrights © 2019

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences


Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...