Other while, the variables were inventory cost flow methods, inventoryturnover and gross profit margin had a less impact to the market value. Afterwards,hypothesis test was measured by utilizing the multiple regression test followed with t testand F test also independents t test act as a support for hypothesis test.The result of this research shows that as collectively the inventory cost flowmethods, inventory value, inventory turnover and gross profit margin significantly affectedthe market value. These samples were chooses by applying the purposed sampling method andpooling data.The analysis was calculated by using normalization data test, classic assumptiontest consists of autocorrelation, heterocedacity and multicolinearitas. Out of the 72 manufacturer companies, 21 companies implemented the FIFOinventory cost flow method and 51 companies implemented the average inventory cost flowmethod. The aim of this research is to find the influence of inventory cost flow methods,inventory value, inventory turnover and gross profit margin to the company market value.The research data was gathered from the annually financial report 72 manufacturercompanies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of2003 - 2006.

And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. These samples were chooses by applying the purposed sampling method. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005.

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value.

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