@article{Andar Klemen Penuam_Mohammad Burhan_Edi Subiyantoro_2021, title={The Effect of Capital Structure and Inventory Turnover on Net Income through Net Sales in Food and Beverage Companies on the Indonesia Stock Exchange 2015 – 2019 Period}, volume={7}, url={https://ijasre.net/index.php/ijasre/article/view/1356}, DOI={10.31695/IJASRE.2021.34087}, abstractNote={<p><em>This study was conducted to examine the effect of capital structure and inventory turnover on net income through net sales. This research was conducted in the food and beverage industry listed on the Indonesia Stock Exchange for 2015 – 2019. This research is a quantitative study with the type of causality research. The sample of this study includes 18 companies selected through the purposive sampling technique. Secondary data collection uses the company’s financial statement documentation and other supporting literature. The analytical method used is descriptive analysis, multiple linear regression analysis, and path analysis. The results of this study indicate that the capital structure has no effect on net income through net sale, while inventory turnover has an effect on net income through net sales.</em></p>}, number={10}, journal={ International Journal of Advances in Scientific Research and Engineering (IJASRE), ISSN:2454-8006, DOI: 10.31695/IJASRE}, author={Andar Klemen Penuam and Mohammad Burhan and Edi Subiyantoro}, year={2021}, month={Oct.}, pages={8–14} }