This research aims to understand the influence of account receivableâ€™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 receivableâ€™s variable simultantly and inventory have an effect on income before tax. Account receivableâ€™s variable has a significant effect on income before tax. However, the inventoryâ€™s variable does not affect income before tax.
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