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

Abstract

This research aims to learn the effect of the values of the quick ratio, turnover asset, return
on assets, and inventory turnover toward net profit before taxes in the food and beverage
industry in Jakarta Stock Exchange (Indonesia) in 2010-2012. 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 turnover asset, return on assets and inventory
turnover partially have positive and significant impact on Ebit or profit. This proves the previous
studies that management of assets and inventory affect earnings before tax (EBIT). From the
analysis ATR, ROA and ITO have effects on Ebit or profits. So, 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