Pengaruh Aset dan Manajemen Inventory
terhadap Manajemen Laba
ABSTRACT
This
research aimed to study the influence of the values of quick ratio, debt ratio,
return-on-assets,inventory turnover, and assets turnover toward the net profit
before tax in the food and beverage industries in Jakarta Stock Exchange in the year 2002-2006. The
approach used is qualitative approach with double regression.The result
shows that the variables of quick ratio, inventory turnover, assets turnover,
return-on-assets significantly influence the profit before tax. The use of financial
ratio is proved to be beneficial for profit management.
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