Google Analytics include in Wordpress themes functions.php

Google-analytics-wp-themes.php

function my_theme_google_analytics() { ?>
<script>
  (function(b,o,i,l,e,r){b.GoogleAnalyticsObject=l;b[l]||(b[l]=
  function(){(b[l].q=b[l].q||[]).push(arguments)});b[l].l=+new Date;
  e=o.createElement(i);r=o.getElementsByTagName(i)[0];
  e.src='//www.google-analytics.com/analytics.js';
  r.parentNode.insertBefore(e,r)}(window,document,'script','ga'));
  ga('create','GOOGLE ANALYTICS ID');ga('send','pageview');
</script>
<?php }

if (!current_user_can('manage_options')) {
  add_action('wp_footer', 'my_theme_google_analytics', 20);
}