Open AccessThe Influence of Account Receivable for Inventory of Income before Tax
Author(s) -
Meilani Meilani,
Pandoyo Pandoyo
Publication year - 2019
Publication title -
ilomata international journal of tax and accounting
Language(s) - English
Resource type - Journals
eISSN - 2714-9846
pISSN - 2714-9838
DOI - 10.52728/ijtc.v1i1.42
Subject(s) - accounts receivable , economics , variable (mathematics) , econometrics , regression analysis , accounting , statistics , mathematics , mathematical analysis
This research aims to understand the influence of account receivable’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 receivable’s variable simultantly and inventory have an effect on income before tax. Account receivable’s variable has a significant effect on income before tax. However, the inventory’s variable does not affect income before tax.