Jurnal Manajemen dan Bisnis
Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)

THE ANALYSIS OF INVENTORY VALUE ON MARKET VALUE BY PROFIT LOSS COMPONENT AS INTERVENING VARIABLE

Nova Begawati (Universitas Ekasakti)
Rida Rahim (UNIVERSITAS ANDALAS)



Article Info

Publish Date
31 Dec 2020

Abstract

The aim of this research is to provide an empirical effect of inventory value on the market value of income, the cost of products sold and profit as intervening variables. Both firms belonging to manufacturing companies (food and beverage sub-sectors) in the period 2014-2018 on the stock exchange are the focus of this study. Indonesian Securities comprises 14 firms. The tool used is path was analysis using SPSS. The findings show that profits and expense of products sold do not have an indirect impact on the relationship between inventory value and market value as an intervening variable, while profit has an indirect effect on the relationship between inventory value and market value as an intervening variable.

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Journal Info

Abbrev

jmbi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel tentang manajemen dan bisnis. Jurnal Manajemen dan Bisnis menerima manuskrip dalam berbagai topik yakni : Manajemen keuangan, manajemen sumber daya manusia, manajemen pemasaran, manajemen pembangunan daerah, manajemen ...