Analisis Pengaruh Penerapan Metode Arus Biaya Persediaan, Nilai Persediaan, dan Profit Margin terhadap Nilai Perusahaan pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia

The objective of this research is to know the simultaneous influence between inventory cost flow method, inventory value and profit margin to Value of the Firm of food and beverages companies that listed in Indonesian Stock Exchange since 2007 up to 2009.This research is classified as causal research and replication of former research. Population of this research are food and beverages firms on Indonesian Stock Exchange during the period of 2007 to 2009. The samples are obtained by using purposive sampling method. As the result, from 19 food and beverages firms, 11 are used as the samples of this research. The used data of this research is secondary data.This research has analyzed the influence between inventory cost flow method, inventory value and profit margin to Value of the Firm. The used statistic method is linear duoble regression with assumption classic test for the first.The result of this research shows that inventory cost flow method, inventory value and profit margin didn’t have simultaneous significant effect to Value of the Firm because Fcount < Ftable (2,522< 3,23) and significancy value more than 0,05 as 0,077 > 0,05.