Analisis Arus Kas Operasi Dan Persediaan Terhadap Laba Akuntansi (Studi Empiris Industri Otomotif Yang Terdaftar Di Bei)
Abstract
The purpose of this study was to determine whether there is significance between operating cash flow and inventory to accounting profit in the automotive sector. The data used in this study were taken from the financial statements of 12 companies manufacturing from 2010 to 2013 are listed in the Jakarta Stock Exchange.Data analysis techniques used in this research is multiple linear regression analysis with the help of Eviews 9 to perform statistical testing. Conclusion is obtained by comparing the value of t arithmetic with t table.The results of this study indicate that (1) Operating Cash Flow Influential Against Profit, (2) Inventory Influential Against Profit, (3) Operating Cash Flow and Earnings Against Influential Inventoy.References
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