Pengaruh Aset dan Manajemen Inventory terhadap Manajemen Laba

This research aimed to study the in uence of the values of quick ratio, debt ratio, return-on-assets, inventory turnover, and assets turnover toward the net pro t 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 signi cantly in uence the pro t before tax. The use of  nancial ratio is proved to be bene cial for pro t management.