EkoBis ( Ekonomi & Bisnis )
Vol 19, No 1 (2018): JURNAL EKONOMI DAN BISNIS

ANALISIS PENGARUH ASSETS DAN MANAJEMEN INVENTORY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA 2010 - 2012

Windasari Rachmawati (Universitas Semarang)
Vinsensia Retno Widi Wisayang (Universitas Semarang)

Article Info

Publish Date
11 Jan 2018

Abstract

This research aims to learn the effect of the values of the quick ratio, turnover asset, return on aset, and inventory turnover toward net profit before taxes in the food and beverage indusry in Jakarta Stock Exchange (Indonesia) in 2012 - 2013. The approach used is qualitative approach with multiple regression. Based on the analysis described previously, it can be concluded that from the independent variable of turnoverasset, retunt on assets and inventory turnover partially have positive and significant impact on Ebit of Profit. this proves the previous studies that management of assets and inventoy affect earning before tax (EBIT). From the analysis ATR, ROA, and ITO have effects on Ebit or Profit. Som the employers of company are advised to keep ATR, ROA and ITR to remain high in order to get higher profits. Keywords : assets, stocks, earnings before tax

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Journal Info
EkoBis ( Ekonomi & Bisnis )
Website

Abbrev

ekobis

Publisher

Universitas Islam Sultan Agung

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Bisnis (EKOBIS) is published by the Department of Management, Faculty of Economics, Sultan Agung Islamic University (Unissula) on a regular basis (every six months). The purpose of this journal is to publish the results of research in the field of management which includes: - ...